Oakley Country Club v. Long

This action represents an attempt on the part of the plaintiff to recover from Mr. Long personally (compare Great Northern Life Ins. Co. v. Read, 322 U. S. 47) certain sums paid by the plaintiff to the Commonwealth in the years 1942 and 1943 as meals taxes under color of G. L. (Ter. Ed.) c. 64B, inserted by St. 1941, c. 729, § 17.1 The cause was submitted to the Superior Court upon a case *110stated and comes here by report without decision. G. L. (Ter. Ed.) c. 231, § 111.

The sums in question were paid “on the claim of the Commissioner of Corporations and Taxation,” who was the defendant Long. As…