City of Philadelphia v. the Collector

72 U.S. 720 (____)

5 Wall. 720

CITY OF PHILADELPHIA

v.

THE COLLECTOR.

Supreme Court of United States.

Mr. Ashton, for the collector.

Messrs. Lynd (City Solicitor), W.L. Hirst, and Richard Ludlow, contra.

Plaintiffs sued the defendant as the collector of internal revenue in the second collection district in the State of Pennsylvania, in an action of assumpsit for money had and received, to recover back the sum of twenty-six thousand eight hundred and seventy-five dollars and fifty-seven cents, which they had previously paid to him under protest, and which he, as such collector, had demanded of them as…