No. 31.

155 U.S. 124 (1894)


Supreme Court of United States.

Decided November 12, 1894.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Whitney for plaintiff in error.

Mr. Edwin B. Smith, (with whom was Mr. William B. Hill on the brief,) for defendants in error.

MR. JUSTICE SHIRAS delivered the opinion of the court.

The defendants in error commenced this action in the Superior Court of the city of New York on May 6, 1889, against Joel B. Erhardt, collector of the port of New York, to recover the sum of $32,040.60, which amount they alleged had been unlawfully exacted from them by that officer as customs duties on leaf tobacco. The case was removed by certiorari into the Circuit Court of the United States for the Southern...

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