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HEALD v. DISTRICT OF COLUMBIA

No. 300.

254 U.S. 20 (1920)

HEALD ET AL., COMMITTEE OF THE PERSON AND ESTATE OF PETERS, v. DISTRICT OF COLUMBIA.

Supreme Court of United States.

Decided November 8, 1920.

Attorney(s) appearing for the Case

Mr. Vernon E. West and Mr. A.S. Worthington for Heald et al.

Mr. F.H. Stephens for the District of Columbia.

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

The certificate made by the Court of Appeals of the District of Columbia as the basis for the questions which are propounded shows that they relate to a pending suit to recover taxes, assessed by the District of Columbia upon intangible property, pursuant to an act of Congress, and paid under protest on the ground that the assessment was "illegal and void in whole...

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