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John L. Whiting—J. J. Adams Co. v. Burrill

John L. Whiting—j. J. Adams Company v. Burrill, Treasurer and Receiver-General of the Commonwealth of Massachusetts

John L. Whiting—J. J. Adams Co. v. Burrill, 258 U.S. 39 (1922)
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Court
Supreme Court of the United States
Decided
February 27, 1922
Docket
No. 113
Judges
Holmes, Pitney
Citations
258 U.S. 3942 S. Ct. 25766 L. Ed. 4531922 U.S. LEXIS 2236
Syllabus
Decided upon the authority of Burrill v. Locomobile Co., ante, 34. Affirmed.
Summary
ERROR TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS.

Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.

Opinion — Holmes

*40 Mr. Justice Holmes delivered the opinion of the court.

This is a suit like the two just decided, ante, 34, .to recover .taxes paid under the Act of 1909 there mentioned and St. 1918, c. 253. In this case as in the other the statutes provided a remedy that excluded an action against the Treasurer at common law. St. 1909, c. 490, Pt. 111, § 70. St. 1918, c. 253, § 4. St. 1918, c. 255, § 7. . The District Court gave judgment for the defendant on the merits. Without going into them it follows that the judgment must be affirmed.

Judgment affirmed, Mr. Justice Pitney, being absent, took no part in the decision.

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