JOHN L. WHITING-J. J. ADAMS COMPANY
v.
BURRILL, TREASURER AND RECEIVER-GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS

U.S. | 1922-02-27
No. 113
Mr. Justice Pitney, being absent, took no part in the decision.
258 U.S. 39 Supreme Court of the United States (1922) Positive Treatment
Also reported at: 66 L. Ed. 453 · 42 S. Ct. 257 · 1922 U.S. LEXIS 2236 · SCDB 1921-047
Cited by 44 cases
Opinion of the Court
Mr. Justice Holmes

Mr. Justice Holmes delivered the opinion of the court.

This is a suit like the two just decided, ante, 34, .to recover .taxes paid under the Act of 1909 there mentioned and St. 1918, c. 253. In this case as in the other the statutes provided a remedy that excluded an action against the Treasurer at common law. St. 1909, c. 490, Pt. 111, § 70. St. 1918, c. 253, § 4. St. 1918, c. 255, § 7. . The District Court gave judgment for the defendant on the merits. Without going into them it follows that the judgment must be affirmed.

Judgment affirmed,

Mr. Justice Pitney, being absent, took no part in the decision.

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Citator

Cited By (22 total)

  • State of Wash. v. United States, 214 F.2d 33 (9th Cir. 1954)
    …pon the ground that it referred to a period too remote from the date of taking to have any materiality. The exclusion of such evidence is within the sound discretion of the trial court. Jones v. United States, 1922, 258 U.S. 40, 48-49, 42 S.Ct. 218, 66 L.Ed. 453; United States v. 25.406 Acres of Land, etc., 4 Cir., 1949, 172 F. 2d 990, 993; certiorari denied 337 U.S. 931, 69 S.Ct. 1496, 93 L.Ed. 1738; United States v. Block, 9 Cir., 1947, 160 F. 2d 604, 607; Clark v. United States, 8 Cir., 1946, 155 F. 2d 1…
  • Robert Robinson in Bankr. of D. C. Sullivan & Co., Inc. v. Watts Detective Agency, Inc., 685 F.2d 729 (1st Cir. 1982)
    …lue was uncertain and therefore not meriting interest was its finding that “[t]he testimony differed as to the considerations which might fix the value of the different items.” Id. at 668. [*742] In Jones v. United States, 258 U.S. 40, 42 S.Ct. 218, 66 L.Ed. 453 (1922), the Supreme Court upheld an award of prejudgment interest on a claim that timber land was converted, where the value of the land was made ascertainable by the testimony of timber experts as to the current market value of similar land. Intere…
  • United States v. 25.406 Acres OF Land, 172 F.2d 990 (4th Cir. 1949)
    …like the evidence of cost of construction and income, previously considered, was a matter resting in the sound discretion of the trial judge and there clearly was no abuse of the discretion. See Jones v. United States, 258 U.S. 40, 49, 42 S.Ct. 218, 66 L.Ed. 453; United States v. Prettyman, 4 Cir., 142 F. 2d 891, 893; Fain v. United States, 6 Cir., 145 F. 2d 956, 958. Little need be said as to the ruling on the competency of the expert witnesses, Babcock and Davis. This, too, was a matter resting in the so…

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