John L. Whiting -- J. J. Adams Co. v. Burrill, 258 U.S. 39 (1922)

U.S. Supreme Court

John L. Whiting -- J. J. Adams Co. v. Burrill, 258 U.S. 39 (1922) John L. Whiting -- J. J. Adams Co. v. Burrill

No. 11

Argued January 26, 1922

Decided February 27, 1922

258 U.S. 39

ERROR TO THE DISTRICT COURT OF THE UNITED STATES

FOR THE DISTRICT OF MASSACHUSETTS

Syllabus

Decided upon the authority of Burrill v. Locomobile Co., ante, 258 U. S. 34.

Affirmed.

Page 258 U. S. 40

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit like the two just decided, ante, 258 U. S. 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. III, § 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.