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PENNINGTON v. COXE

Not in source.

6 U.S. 33 (1804)

2 Cranch 33

2 L.Ed. 199

PENNINGTON, v. COXE.

Supreme Court of United States.

February 22, 1804.

Attorney(s) appearing for the Case

Ingersoll, for plaintiff in error.

Lincoln, attorney-general of the U.S. and Dallas for defendant in error.

Harper and Martin, in reply.

MARSHALL, Chief Justice, delivered the opinion of the Court.

In this case a single point is presented to the court. The plaintiff in error was a refiner of sugar, in the city of Philadelphia, and had a large quantity of refined sugars in his refinery, on the 1st of July, 1802.

In April, 1802, Congress passed an act to repeal the internal taxes. The first section of the repealing law enacts "that from and after the 30th...

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