258 US 39 John Whiting-J Adams Co v. Burrill

258 U.S. 39

42 S.Ct. 257

66 L.Ed. 453

BURRILL, Treasurer and Receiver General of Commonwealth of Massachusetts.

No. 113.

Supreme Court of the United States

Argued Jan. 25 and 26, 1922.

February 27, 1922

Messrs. Charles L. Favinger, William P. Everts, Charles A. Snow, and Edward E. Blodgett, all of Boston, Mass., for plaintiff in error.

Mr. Wm. Harold Hitchcock, of Boston, Mass., for defendant in error.

Mr. Justice HOLMES delivered the opinion of the Court.

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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.