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HANNIS DISTILLING CO. v. BALTIMORE

No. 75.

216 U.S. 285 (1910)

30 S.Ct. 326

54 L.Ed. 482

HANNIS DISTILLING COMPANY v. MAYOR AND CITY COUNCIL OF BALTIMORE.

Supreme Court of United States.

Decided February 21, 1910.

Attorney(s) appearing for the Case

Mr. Shirley Carter for plaintiff in error.

Mr. Sylvan Hayes Lauchheimer and Mr. Edgar Allan Poe, with whom Mr. Oscar Leser was on the brief, for defendant in error.

MR. JUSTICE WHITE delivered the opinion of the court.

The city of Baltimore sued to recover from the Hannis Distilling Company, a West Virginia corporation, $18,218.68, of which $9,259.29 was the amount of state and city taxes for 1902 on an assessment of 50,996 barrels of distilled spirits, and $8,959.49 was the sum of state and city taxes for 1903 on an assessment of 54,514 barrels of distilled spirits. It was alleged that...

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