WALLING v. BALTIMORE STEAM PACKET CO.

Nos. 5201, 5202.

144 F.2d 130 (1944)

WALLING, Administrator of Wage and Hour Division, United States Department of Labor, v. BALTIMORE STEAM PACKET CO. MAGRUDER, Collector of Internal Revenue, v. SAME.

Circuit Court of Appeals, Fourth Circuit.

June 6, 1944.


Attorney(s) appearing for the Case

Lyle M. Turner, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., and Bernard J. Flynn, U. S. Atty., and T. Barton Harrington, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellant Magruder.

Bessie Margolin, Asst. Sol., U. S. Department of Labor, of Washington, D. C. (Douglas B. Maggs, Sol., Archibald Cox, Associate Sol., Kenneth Meiklejohn, and Louis Weiner, Attys., U. S. Department of Labor, all of Washington, D. C., on the brief), for appellant Walling.

Louis F. Carroll, of New York City, and L. Vernon Miller, of Baltimore, Md. (Robert C. Vincent, of New York City, Marbury, Gosnell & Williams, of Baltimore, Md., and Willkie, Owen, Otis, Farr & Gallagher, of New York City, on the brief), for appellee.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


PARKER, Circuit Judge.

These are appeals in two cases heard together in the court below and argued together on appeal. One case was instituted by the Baltimore Steam Packet Company, commonly known as the Bay Line and hereinafter referred to by that name, to recover from the Collector of Internal Revenue at Baltimore taxes assessed against it under the Carriers Taxing Act of 1937, 45 U.S.C.A. § 261 et seq., and paid by it under protest. The other was instituted...

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