Carstairs v. Cochran

by David Josiah Brewer

United States Supreme Court

193 U.S. 10

Carstairs  v.  Cochran

 Argued: January 13, 14, 1904. --- Decided: February 23, 1904

By chap. 704 of the Laws of Maryland, 1892, as amended by chap. 320, Laws 1900, the general assembly of that state provided for the assessment and collection of taxes on liquors in bonded warehouses within the state. The proprietors of such warehouses were required to pay the taxes, and given a lien on the property therefor. This legislation was sustained by the court of appeals of the state (95 Md. 488, 52 Atl. 601), to review whose judgment this writ of error was sued out.

Messrs. D. K. Este Fisher and W. Cabell Bruce for plaintiffs in error.

[Argument of Counsel from pages 11-13 intentionally omitted]

Messrs. D. G. McIntosh and Osborne I. Yellott for defendant in error.

[Argument of Counsel from Pages 13-16 intentionally omitted]

Statement by Mr. Justice Brewer:

Mr. Justice Brewer delivered the opinion of the court:

Notes