Legal Opinion

Andreae v. Redfield

Supreme Court of the United States

Decided January 13, 1879No. 22PublishedCited by 25 opinions

Appeal from the. Circuit Court of the United States for the Northern District of New York. The facts are stated in the opinion of the court.

1Opinion of the CourtJustice Clieeobd

Customs duties, illegally exacted, may be recovered back by an action in the Circuit Court against the collector for money had and received, provided the payment was made under protest, in writing, signed by the party, as required by the act of Congress applicable to the case. 5 Stat. 727; 13 id. 214; The Assessors v. Osborn, 9 Wall. 567.

■ Circuit Courts under existing laws have not jurisdiction of suits to recover back moneys illegally exacted for internal-revenue duties, unless the parties are citizens of different States, or the suit is removed into the Circuit Court from a State court.…

2Cases cited7 opinions

  1. Michoud v. GirodSupreme Court of the United States · 1846
  2. Green v. Lessee of NealSupreme Court of the United States · 1832
  3. Shapley v. . AbbottNew York Court of Appeals · 1870
  4. Assessors v. OsbornesSupreme Court of the United States · 1870
  5. Justices v. MurraySupreme Court of the United States · 1870

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3Cited by25 opinions

  1. Campbell v. HaverhillSupreme Court of the United States · 1895
  2. Moviecolor Limited v. Eastman Kodak Company, Technicolor, Inc. And Technicolor Motion Picture CorporationCourt of Appeals for the Second Circuit · 1961
  3. McLearn v. HillMassachusetts Supreme Judicial Court · 1931
  4. Scheuer v. ScheuerNew York Court of Appeals · 1955
  5. Wells, Fargo & Co. v. EnrightCalifornia Supreme Court · 1900

20 more not listed; retrieve them via the Exa API.

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