U.S. Circuit Court for the District of Southern New York November 16, 1857 (Drake v. Redfield)

INGERSOLL, District Judge.

In the case of Elliott v. Swartwout, 10 Pet. [35 U. S.] 137, it was decided that a collector of the revenue was not personally liable, in an action to recover back an excess of duties paid to him as collector, and by him, in the regular and ordinary course of his duty, paid into the treasury of the United States, he, the collector, acting in good faith, no protest being