GEN. AMER. TANK CAR CORP. v. DAY

No. 162.

270 U.S. 367 (1926)

GENERAL AMERICAN TANK CAR CORPORATION ET AL. v. DAY, SHERIFF AND EX-OFFICIO TAX COLLECTOR.

Supreme Court of United States.

Decided March 1, 1926.


Attorney(s) appearing for the Case

Mr. Sigmund W. David, with whom Messrs. Elias Mayer and Edwin T. Merrick were on the brief, for appellants.

Mr. Harry P. Sneed for appellee.


MR. JUSTICE STONE delivered the opinion of the Court.

Appellants brought suit in the United States District Court for eastern Louisiana to enjoin the appellee from collecting, by seizure of appellants' property, a tax assessed against them by the State of Louisiana. From a judgment dismissing the bill the case comes here on direct appeal by reason of the constitutional questions involved. Jud. Code § 238, before amendment...

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