Post v. United States

Decided December 1, 1913

United States Court of Claims · decided 1913-12-01

On the Proofs. The Reporter’s statement of tbe case: The following are the facts of the case as found by the court: I. The claimant is a citizen of the United States and a resident of Babylon, N. Y. II.

Decided 1913-12-01

Howev, Judge,

¶1concurs:

¶2My reason for concurring in the conclusion rests on the broad ground that there was an exaction of excessive duties as an ad valorem tax on the steel blooms, and this excess over and above the legal rate went into the public treasury, and in foro eonscientiae belongs to the firm making the payment.

¶3But there was no duress and because of that my assent is withheld from the findings. For reasons which may hereafter appear I am unable to concur in some of the reasons assigned by the majority of the court for the conclusion.