De Bary v. Souer
Court of Appeals for the Fifth Circuit
In Error to the Circuit Court of the United States for the Eastern; District of Louisiana.
1Opinion of the Court
BO Ait.MAN, District Judge.
This suit is against L. J. Souer, who is the collector of internal revenue at New Orleans, La. It is to recover from him the sum of |U00, with interest and costs. Plaintiffs allege that the said Souer, as such collector, assessed against *426them, as wholesale liquor dealers at New Orleans, La., a special tax of $100 for the year ending June 30,1899, which they paid under protest to said Souer, collector. Plaintiffs alleg'e that said assessment and collection of said sum was without authority in law, and they were in no way liable therefor. They allege, further, and the…
2Cases cited1 opinion
- Flash v. WilkersonUnited States Circuit Court · 1884
3Cited by10 opinions
- Giustina v. United StatesDistrict Court, D. Oregon · 1960
- Campbell Baking Co. v. City of Harrisonville, Mo.Court of Appeals for the Eighth Circuit · 1931
- De Bary v. DunneU.S. Circuit Court for the District of Oregon · 1909
- Dayton Brass Castings Co. v. GilliganDistrict Court, S.D. Ohio · 1920
- Souer v. De BaryCourt of Appeals for the Fifth Circuit · 1900
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