Walling v. Baltimore Steam Packet Co.

PARKER, Circuit Judge.

These are appeals in two cases heard together in the court below and argued together on appeal. One case was instituted by the Baltimore Steam Packet Company, commonly known as the Bay Line and hereinafter referred to by that name, to recover from the Collector of Internal Revenue at Baltimore taxes assessed against it under the Carriers Taxing Act of 1937, 45 U.S.C.A. § 261 et seq., and paid by it under protest. The other was instituted by the Administrator of the Wage and Hour Division of the Department of Labor to enjoin the Bay Line from paying less wages to its…