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SURPLUS TRADING CO. v. COOK

No. 2.

281 U.S. 647 (1930)

SURPLUS TRADING COMPANY v. COOK, SHERIFF.

Supreme Court of United States.

Decided June 2, 1930.

Attorney(s) appearing for the Case

Mr. Charles D. Cherry argued the cause, and Messrs. G.B. Rose, D.H. Cantrell, J.F. Loughborough, A.W. Dobyns, and A.F. House were on the brief, for plaintiff in error.

Mr. Sam T. Poe, with whom Messrs. H.W. Applegate, Attorney General of Arkansas, and Tom Poe were on the brief, for defendant in error.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

This was a suit by the sheriff and collector of taxes of Pulaski County, Arkansas, to enforce payment by the Surplus Trading Company of taxes for the years 1922 and 1923, with penalties, upon certain personal property. The chancery court, in which the suit was brought, gave a decree for the defendant, and on appeal the Supreme Court of the State affirmed the decree...

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