LINCOLN v. UNITED STATES

Nos. 149, 466.

202 U.S. 484 (1906)

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

Supreme Court of United States.

Decided April 3, 1905.

Petitions for rehearing allowed May 29, 1905.

Reargued January 18, 19, 1906.

Decided on reargument May 28, 1906.


Attorney(s) appearing for the Case

Mr. Paul Fuller, Mr. Frederic R. Coudert and Mr. John G. Carlisle, with whom Mr. Henry M. Ward was on the brief, for plaintiffs in error and appellant:1

The Attorney General and The Solicitor General for the United States.


MR. CHIEF JUSTICE FULLER delivered the opinion of the court.

These are suits to recover duties exacted from plaintiffs in error and appellants upon merchandise shipped by them 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 the treaty proclaimed, and October 25, 1901. The duties were levied under an order of the President...

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