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UNITED STATES V. NEW YORK & CUBA MAIL S.S. CO., 200 U. S. 488 (1906)

U.S. Supreme Court

United States v. New York & Cuba Mail S.S. Co., 200 U.S. 488 (1906)

United States v. New York & Cuba Mail Steamship Company

No. 116

Argued January 22, 23, 1906

Decided February 19, 1906

200 U.S. 488


Payment of an illegal demand with full knowledge of the facts rendering it illegal, without an immediate and urgent necessity therefor or unless to release or prevent immediate seizure of person or property, is a voluntary payment, and not one under duress.

Affixing stamps required by the War Revenue Act of 1898 to the manifest of a vessel in order to obtain the clearance required by § 417, Rev.Stat., without presenting any claim or protest to the collector of internal revenue from whom the stamps are purchased or to the collector of the port from

Page 200 U. S. 489

whom the clearance is obtained, is not a payment under duress, but a voluntary payment, and the amount paid for the stamps cannot be recovered either on the ground of the unconstitutionality of the provisions of the War Revenue Act requiring the stamps to be affixed or under the Act of May 12, 1900, providing for the redemption of stamps used by mistake. Chesebrough v. United States, 192 U. S. 253, followed.

The facts are stated in the opinion.

Page 200 U. S. 490

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