Hannis Distilling Co. v. Mayor and City Council of Baltimore
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATER FOR THE DISTRICT OF MARYLAND. The facts, which involve the constitutionality of a taxing law of the State of Maryland and the jurisdiction of this court to consider the same on writ of error, are stated in the opinion.
1Opinion of the Court
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.(58, 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 the spirits assessed were “in the ownership and possession or custody of said defendant in the city- of Baltimore, State of Maryland . . . ' at the time each-assessment…
2Cases cited9 opinions
- McGilvra v. RossSupreme Court of the United States · 1909
- Castillo v. McConnicoSupreme Court of the United States · 1898
- Corry v. Mayor and Council of BaltimoreSupreme Court of the United States · 1905
- Monticello Distilling Co. v. Mayor of BaltimoreCourt of Appeals of Maryland · 1900
- Carstairs v. CochranSupreme Court of the United States · 1904
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3Cited by185 opinions
- Hagans v. LavineSupreme Court of the United States · 1974
- Ex Parte PoreskySupreme Court of the United States · 1933
- Goosby v. OsserSupreme Court of the United States · 1973
- Levering & Garrigues Co. v. MorrinSupreme Court of the United States · 1933
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
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