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SALT LAKE CITY v. HOLLISTER

118 U.S. 256 (1886)

SALT LAKE CITY v. HOLLISTER, Collector.

Supreme Court of United States.

Decided May 10, 1886.

Attorney(s) appearing for the Case

Mr. Franklin S. Richards for plaintiff in error. Mr. Benjamin Sheeks and Mr. J.L. Rawlins were with him on the brief.

Mr. Solicitor General for defendant in error.

MR. JUSTICE MILLER delivered the opinion of the court.

This suit was instituted by the city of Salt Lake to recover of Hollister the sum of $12,057.75 illegally exacted by him as collector of internal revenue for the district of Utah from the city for a special tax upon spirits alleged to have been distilled by said city, and not deposited in the bonded warehouse of the United States by plaintiff as required by law.

Plaintiff alleges that, under threat of...

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