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BAILEY v. GEORGE

No. 590.

259 U.S. 16 (1922)

BAILEY, COLLECTOR OF INTERNAL REVENUE, ET AL. v. GEORGE, TRADING AND DOING BUSINESS AS VIVIAN COTTON MILLS, ET AL.

Supreme Court of United States.

Decided May 15, 1922.

Attorney(s) appearing for the Case

Mr. Solicitor General Beck, with whom Mr. Robert P. Reeder, Special Assistant to the Attorney General, was on the brief, for appellants, attacked the jurisdiction of the lower court, citing Rev. Stats., § 3224, and contending that the imposition in question was a tax within the meaning of that section, whether unconstitutional or not; that there were no extraordinary circumstances justifying interposition in equity, and that the policy of the law confined the remedy to an action for refund.

Mr. W. Cleveland Davis and Mr. Campbell B. Fetner for appellees.

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

The decree entered herein by the District Court and appealed from, directly, to this court, under § 238 of the Judicial Code, recited that the complainants operated a manufacturing plant for the production of cotton goods in Gaston County, North Carolina; that the defendant was a Federal Collector of Internal Revenue; that on the ground that complainants had employed...

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