LINCOLN v. UNITED STATES

Nos. 149, 466.

197 U.S. 419 (1905)

LINCOLN v. UNITED STATES. WARNER, BARNES AND COMPANY, LIMITED, v. UNITED STATES.

Supreme Court of United States.

Decided April 3, 1905.


Attorney(s) appearing for the Case

Mr. Henry M. Ward, Mr. Frederic R. Coudert and Mr. Paul Fuller for plaintiffs in error in No. 149 and appellant in No. 466.


MR. JUSTICE HOLMES delivered the opinion of the court.

These are suits to recover duties exacted from the plaintiffs in error and appellants upon merchandise shipped by then from New York to Manila, and landed at the latter port between April 11, 1899, the date when the ratifications of the treaty with Spain were exchanged and October 25, 1901. The duties were levied under an order of the President dated July 12, 1898. The...

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