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STEWART v. BARNES

No. 316.

153 U.S. 456 (1894)

STEWART v. BARNES.

Supreme Court of United States.

Decided May 14, 1894.

Attorney(s) appearing for the Case

Mr. T.W. Neill and Mr. James W.M. Newlin for plaintiff in error.

Mr. Assistant Attorney General Conrad for defendant in error.

MR. JUSTICE SHIRAS delivered the opinion of the court.

This was an action of assumpsit brought by John Stewart against Benjamin H. Barnes, executor of William H. Barnes, deceased, late collector of internal revenue, to recover the sum of $250.40, alleged to have been unlawfully collected from the plaintiff as internal revenue taxes on distilled spirits, with interest from June 26, 1869. The action was commenced in the Court of Common Pleas of Bucks County, Pennsylvania...

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