In re the Appeal of the Inter-Island Steam Navigation Co.

OPINION OP THE JUSTICES BY

ROBERTSON, C.J.

The appellant, Inter-Island Steam Navigation Company, Limited, presented a claim to the treasurer of the Territory for a refund of a portion of a merchandise license fee paid by it on June 7, 1900.* The claim was made under and pursuant to Act 143 of the Laws of 1911, which appropriated money for the purpose of paying back “moneys wrongfully collected” as merchandise license fees under sections 764 to 768 of the Penal Laws 1897, and appellant asked for the repayment of a portion of the whole fee corresponding to the unexpired fraction of the year for…