
    No. 14.
    Czarnikow, MacDougall & Co. (Limited), Plaintiff in Error, v. George R. Bidwell, Collector, etc.
    Submitted December 4, 1903.
    Decided December 14, 1903.
   In error to the Circuit Court of the United States for the Southern District of New York.

Per Curiam.

Judgment affirmed with costs, on the authority of Downes v. Bidwell, 182 U. S. 244, 287.

(The Chief Justice, Mr. Justice Harlan, Mr, Justice Brewer and Mr. Justice Peckham dissent.)

Mr. Frederic B. Coudert, Jr., Mr. Paul Puller and Mr. Henry M. Ward for plaintiff in error.

The Attorney General and Mr. Solicitor General Hoyt for defendant in error.  