Stanton v. Baltic Mining Company

MR. CHIEF JUSTICE WHITE delivered the opinion of the court. As in Brushaber v. Union Pacific R.R., ante, p. 1, this case was commenced by the appellant as a stockholder of the Baltic Mining Company, the appellee, to enjoin the voluntary payment by the corporation and its officers of the tax assessed against it under the Income Tax section of the Tariff Act of October 3, 1913, c. 16, ? 2, 38 Stat. 166, 181. As the grounds for the equitable relief sought in this case so far as the question of jurisdiction is concerned are substantially the same as those which were relied upon in the Brushaber Case, it follows that the ruling in that case upholding the power to dispose of that controversy is controlling here and we put that subject out of view.