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De LIMA v. BIDWELL

No. 456.

182 U.S. 1 (1901)

21 S.Ct. 743

45 L.Ed. 1041

DE LIMA v. BIDWELL.

Supreme Court of United States.

Decided May 27, 1901.

Attorney(s) appearing for the Case

Mr. Frederick R. Coudert, Jr., for plaintiff in error. Mr. Charles Frederick Adams and Mr. Paul Fuller were on his brief.

Cross v. Harrison is authority against the position of appellants on this point.

Mr. Solicitor General for the United States.

MR. JUSTICE HARLAN. Does that apply to revenue cases?

THE SOLICITOR GENERAL. This is not a revenue case, so opposing counsel insist. They don't concede it is a revenue case; they insist it is a common-law action to recover back money unlawfully exacted by an officer outside his authority and without authority.

In the Dooley cases and in the Armstrong case, suits have been brought against the Government...

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