U.S. Circuit Court for the District of Kentucky June 5, 1900 (Robards Tobacco Co. v. Franks)

EVANS, District Judge.

The plaintiffs are manufacturers of tobacco, and the defendant is collector of internal revenue for the Second Kentucky district. Previous to the going into effect, of the act of congress approved June 13, 1898, and commonly known as the “War Revenue Act,” but after April 14, 1898, the plaintiffs paid to the United States the tax of six cents per pound upon 18,935 pounds of