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BILLINGS v. UNITED STATES

Nos. 66 and 625.

232 U.S. 261 (1914)

BILLINGS v. UNITED STATES. UNITED STATES v. BILLINGS.

Supreme Court of United States.

Decided February 24, 1914.

Attorney(s) appearing for the Case

Mr. William D. Guthrie for the owners of foreign-built yachts, in this and other cases argued simultaneously herewith.

Mr. Assistant Attorney General Adkins, with whom Mr. Karl W. Kirchwey was on the brief, for the United States, in this and other cases argued simultaneously herewith.

MR. CHIEF JUSTICE WHITE delivered the opinion of the court.

It is necessary to determine whether these two cases from different courts are not virtually one and to be considered in that aspect.

The United States sued for the amount of a tax with interest. The alleged liability under the statute was challenged and if it existed the statute was alleged to be repugnant to the Constitution of the United States and right...

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