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WALLACE v. HINES

No. 683.

253 U.S. 66 (1920)

40 S.Ct. 435

64 L.Ed. 782

WALLACE ET AL. v. HINES, DIRECTOR GENERAL OF RAILROADS, ET AL.

Supreme Court of United States.

Decided May 3, 1920.

Attorney(s) appearing for the Case

Mr. F.E. Packard, Assistant Attorney General of the State of North Dakota, with whom Mr. William Langer, Attorney General of the State of North Dakota, was on the brief, for appellants.

Mr. E. Marvin Underwood, with whom The Solicitor General, Mr. D.F. Lyons, Mr. M.L. Countryman, Mr. H.H. Field, Mr. H.B. Dike and Mr. Alexander Koplin were on the brief, for the Director General of Railroads, appellee.

Mr. Charles W. Bunn, with whom Mr. Burton Hanson, Mr. E.C. Lindley and Mr. A.H. Bright were on the brief, for the railway companies, appellees.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is an appeal from an order of three judges restraining the defendants, the appellants, from taking steps to enforce taxes imposed by an Act of North Dakota, approved March 7, 1919, (c. 222,) until the further order of the Court. The plaintiff railroads are corporations of other States with lines extending into North Dakota. The defendants are the State Tax Commissioner, the State Treasurer, the State Auditor...

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