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BURRILL v. LOCOMOBILE CO.

Nos. 98, 99.

258 U.S. 34 (1922)

BURRILL, TREASURER AND RECEIVER-GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS, v. LOCOMOBILE COMPANY. SAME v. RUSSELL, MILLER MILLING COMPANY.

Supreme Court of United States.

Decided February 27, 1922.

Attorney(s) appearing for the Case

Mr. Wm. Harold Hitchcock for plaintiff in error.

Mr. William P. Everts, with whom Mr. Edward E. Blodgett and Mr. Charles L. Favinger were on the brief, for defendants in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

These are suits by foreign corporations to recover taxes alleged to have been paid to the defendant, the Treasurer of Massachusetts, under duress, and in obedience to statutes held by this Court to be unconstitutional in International Paper Co. v. Massachusetts, 246 U.S. 135, and

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