Oceanic Steamship Co. v. Tappan
U.S. Circuit Court for the District of Southern New York
[This was a proceeding by the Oceanic Steam Navigation Company against J. Nelson Tappan to recover taxes alleged to have been illegally exacted.)
1Opinion of the Court
WALLACE, District Judge.
This action is brought to recover moneys alleged to have been illegally exacted by the defendant, the chamberlain of the city of New York, and to whom the plaintiff paid the sum involved, under protest. The moneys were collected by the defendant under color of the provisions of acts of the legislature of the state of New York, by which, in effect, a tax was imposed upon alien passengers arriving in vessels at the port of New York, to be collected of the master or owner of the ship by which they were landed. These acts, since the payment of the moneys in suit, have been…
2Cases cited4 opinions
- Henderson v. Mayor of the City of New York Commissioners of Immigration v. North German LloydSupreme Court of the United States · 1876
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- Town Council of Cahaba v. BurnettSupreme Court of Alabama · 1859
- Mayor of Baltimore v. LeffermanCourt of Appeals of Maryland · 1846
3Cited by4 opinions
- Maxwell v. County of San Luis ObispoCalifornia Supreme Court · 1886
- Blumenthal v. United StatesDistrict Court, S.D. California · 1925
- Cunningham v. PottsDistrict Court, W.D. Washington · 1925
- Vereycken v. VandenBrooksMichigan Supreme Court · 1894