Burrill v. Locomobile Co.
Supreme Court of the United States
■ERROE TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. Error to judgments for damages rendered by the District Court in actions to recover corporation excise taxes collected by the defendant and alleged and found to have been exacted by duréss under an unconstitutional statute.
Read the full summary
■ERROE TO THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF MASSACHUSETTS. Error to judgments for damages rendered by the District Court in actions to recover corporation excise taxes collected by the defendant and alleged and found to have been exacted by duréss under an unconstitutional statute. The provision that the remedy by petition in the state court shall be exclusive, cannot affect the maintenance of this suit, where the federal court has jurisdiction, not only because of diverse citizenship, but also because the Federal Constitution is involved. It is not necessary to…
1Opinion of the CourtJustice Holmes
These are suits by foreign corporations to recover taxes alleged to have been paid to the defendant, the Treasurer of Massachusetts, under duress, and in obedience to statutes held by this Court to be unconstitutional in International Paper Co. v. Massachusetts, 246 U. S. 135, and Locomobile Co. v. Massachusetts, 246 U. S. 146. On the merits the defendant says that these taxes were collected under St. 1909, c. 490, Part III, § 56, held valid in Baltic Mining Co. v. Massachusetts, 231 U. S. 68; that the maximum limit to the tax fixed by that statute, which saved it, was supposed by-this Court…
2Cases cited11 opinions
- Madisonville Traction Company v. Saint Bernard Mining CompanySupreme Court of the United States · 1905
- Ames and Others v. State of Kansas Ex Rel. Johnston. Kansas Pac. Ry Co. v. SameSupreme Court of the United States · 1884
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
- Boyle v. Zacharie & TurnerSupreme Court of the United States · 1832
- International Paper Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1918
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Great Northern Life Insurance Co. v. ReadSupreme Court of the United States · 1944
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Marvine Markham v. City of Newport News, a Municipal CorporationCourt of Appeals for the Fourth Circuit · 1961
- Horn v. the City of ChicagoIllinois Supreme Court · 1949
- Old Colony Railroad v. Assessors of BostonMassachusetts Supreme Judicial Court · 1941
36 more not listed; retrieve them via the Exa API.