Burrill v. Locomobile Co.

Citations

• 258 U.S. 34
• 42 S. Ct. 256
• 66 L. Ed. 450
• 1922 U.S. LEXIS 2235

Syllabus

<p>1. Massachusetts Statutes 1909, c. 490, Part III, §§ 70 and 71, provides, as the exclusive remedy for recovering a tax illegally exacted under the act, a petition to the Supreme Judicial Court and prompt repayment by the State of the sum there adjudged, .and relieves the collector from liability-to personal action.' P. 37.</p> <p>2. The time fixed for filing the petition — six months — is reasonable. P. 37. .</p> <p>3. In the absence óf a controlling act of Congress, the right of a foreign corporation to recover taxes exacted under an unconstitu- ■ tional state statute may be confined by the state law- to the direct responsibility of the State-and the collector of the. taxes be thereby relieved of personal liability, even when sued in the federal court, at least where the remedy afforded is adequate. P. 37.</p> <p>4. Quaere: Whether the proceeding, given by the Massachusetts statute, supra, could be instituted in the Federal District Court? P. 39.</p> <p>5. The Constitution, standing alone, does not create a paramount, unchangeable liability to an action of tort’ on- the part of all persons who may take part in enforcing a state law that it invalidates, but leaves the remedies to Congress and the States. P.38..</p>