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JORDAN v. ROCHE

Nos. 202, 203.

228 U.S. 436 (1913)

JORDAN, COLLECTOR OF INTERNAL REVENUE, v. ROCHE. SAME v. ROSS.

Supreme Court of United States.

Decided April 28, 1913.

Attorney(s) appearing for the Case

Mr. Assistant Attorney General Harr for plaintiff in error.

Mr. John David Lannon, with whom Mr. Howard T. Walden and Mr. Henry J. Webster were on the brief, for defendants in error.

MR. JUSTICE McKENNA delivered the opinion of the court.

Actions were brought in the Circuit Court, Eastern District of New York, to recover money paid upon certain importations of bay rum from Porto Rico. Judgment was entered for defendants in the actions, and error was prosecuted from the Circuit Court of Appeals for the Second Circuit, and that court certifies the following question to this court:

"Was bay rum imported...

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