United States v. New York & Cuba Mail Steamship Co.
Supreme Court of the United States
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts are stated in the opinion. This action must fail, as the stamps were purchased voluntarily and without protest, and affixed and canceled voluntarily and without protest. Chesebrough v. United States, 192 U. S. 253. There was no notice or protest at the time of the purchase or affixing of these stamps.
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ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK. The facts are stated in the opinion. This action must fail, as the stamps were purchased voluntarily and without protest, and affixed and canceled voluntarily and without protest. Chesebrough v. United States, 192 U. S. 253. There was no notice or protest at the time of the purchase or affixing of these stamps. They were purchased from a • dealer in internal revenue stamps who was not in any sense an agent of the Government and the purchase was purely voluntary. These stamps were purchased, affixed and…
1Opinion of the CourtJustice McKenna
The defendant in error filed a petition in the District Court to recover the amount paid by it for documentary stamps used on manifests of cargoes on certain vessels bound to foreign ports, as required by an act of Congress approved June 13, 1898, entitled “An act to provide ways and means to meet war expenditures, and for other purposes.”
The United States demurred to the petition on the ground •that it did not state facts sufficient to constitute a claim against it. The demurrer was overruled and judgment entered for the sum of $240, the amount of claim. 125 Fed. Rep. 320.
It appears from the…
2Cases cited4 opinions
- Fairbank v. United StatesSupreme Court of the United States · 1901
- Little v. BowersSupreme Court of the United States · 1890
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- Chesebrough v. United StatesSupreme Court of the United States · 1904
3Cited by44 opinions
- New York Central Railroad Company v. WhiteSupreme Court of the United States · 1916
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- United States v. HvoslefSupreme Court of the United States · 1915
- Cyprus Amax Coal Co. v. United StatesCourt of Appeals for the Federal Circuit · 2000
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