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J.L. WHITING-J.J. ADAMS CO. v. BURRILL

No. 113.

258 U.S. 39 (1922)

42 S.Ct. 257

66 L.Ed. 453

JOHN L. WHITING — J.J. ADAMS COMPANY v. BURRILL, TREASURER AND RECEIVER-GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS.

Supreme Court of United States.

Decided February 27, 1922.

Attorney(s) appearing for the Case

Mr. Charles L. Favinger, with whom Mr. Edward E. Blodgett and Mr. William P. Everts were on the brief, for plaintiff in error.

Mr. Wm. Harold Hitchcock for defendant in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a suit like the two just decided, ante, 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...

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