John Whiting-J. J. Adams Company v. Burrill/Opinion of the Court

by Oliver Wendell Holmes, Jr.

United States Supreme Court

258 U.S. 39

John Whiting-J. J. Adams Company  v.  Burrill

 Argued: Jan. 25 and 26, 1922. ---

This is a suit like the two just decided (258 U.S. 34, 42 Sup. Ct. 256, 66 L. Ed. --) 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. 3, § 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.

Notes