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638

Opinion of the Court.

fringed by the imposition of the tax. Appellant seeks recovery of an installment of the tax which it has paid, and an injunction restraining the collection of future installments. For the reasons stated at length in the opinion in Puget Sound Power & Light Co. v. City of Seattle, supra, the judgment is

Affirmed. MR. JUSTICE VAN DEVANTER, MR. JUSTICE McREYNOLDS, MR. JUSTICE SUTHERLAND and MR. JUSTICE BUTLER, concur in the result.

DECISIONS PER CURIAM, FROM JANUARY 9,

1934, TO AND INCLUDING MARCH 19, 1934.*

No. 178. NORTON, DEPUTY COMMISSIONER, U.S. EMPLOYEES' COMPENSATION COMM'N, V. VESTA COAL Co. Certiorari to the Circuit Court of Appeals for the Third Circuit. Argued January 11, 1934. Decided January 15, 1934. Per Curiam: As it appears that the Government has now adopted the conclusion that the decision below is correct and no substantial controversy is presented at the bar of this Court, the writ of certiorari herein is dismissed. Assistant Solicitor General MacLean, with whom Solicitor General Biggs and Mr. W. Clifton Stone were on the brief, for petitioner. Mr. William A. Challener for respondent. Reported below: 63 F. (2d) 165.

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No. 399. NATIONAL LINEN SERVICE CORP. v. LYNCHBURG ET AL. Appeal from the Supreme Court of Appeals of Virginia. Submitted January 16, 1934. Decided January 22, 1934. Per Curiam: Judgment affirmed. State Board of Tax Comm’rs v. Jackson, 283 U.S. 527, 537; Ohio Oil Co. v. Conway, 281 U.S. 146, 159; Brown-Forman Co. v. Kentucky, 217 U.S. 563, 573; Lawrence v. State Tax Comm'n, 286 U.S. 276, 283, 284. Messrs. H. A. Alexander, Herbert J. Haas, Bertram S. Boley, and Joseph F. Haas were on the brief for appellant. Messrs. T. G. Hobbs, S. V. Kemp, and Franklin Daniel for appellees. Reported below: 160 Va. 644.

No. 293. ATKINS v. HERTZ DRIVURSELF STATIONS, INC. Appeal from the Supreme Court of New York. Argued January 19, 1934. Decided January 22, 1934. Per Cur

* For decisions on applications for certiorari, see post, pp. 654, 658.

641

46305-34-41

Decisions Per Curiam, Etc.

291 U.S.

iam: Judgment affirmed. Magoun v. Illinois Trust & Savings Bank, 170 U.S. 283, 293–301; Quong Wing v. Kirkendall, 223 U.S. 59, 62, 63; Packard v. Banton, 264 U.S. 140, 144; Silver v. Silver, 280 U.S. 117, 122–124; Hardware Dealers Mutual Fire Ins. Co. v. Glidden Co., 284 U.S. 151, 158; Hodge Drive-It-Yourself Co. v. Cincinnati, 284 U.S. 335, 338; Lawrence v. State Tax Comm'n, 286 U.S. 276, 283, 284; Continental Baking Co. v. Woodring, 286 U.S. 352, 373; Sproles v. Binford, 286 U.S. 374, 396. Mr. John P. McGrath, with whom Mr. Joseph S. Robinson was on the brief, for appellant. Messrs. Henry J. Smith and J. M. Sheen were on the brief for appellee. Reported below: 261 N.Y. 352; 185 N.E. 408.

No. 294. KENT-COFFEY MFG. Co. v. MAXWELL, COMMISSIONER OF REVENUE OF NORTH CAROLINA. Appeal from the Supreme Court of North Carolina. Argued January 19, 1934. Decided January 22, 1934. Per Curiam: This case is controlled by the decision in Underwood Typewriter Co. v. Chamberlain, 254 U.S. 113, and not by the decision in Hans Rees' Sons v. North Carolina, 283 U.S. 123. The judgment is affirmed. Messrs. Mark Squires and Samuel J. Ervin, Jr., for appellant. Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Mr. A. A. F. Seawell, Assistant Attorney General, was on the brief, for appellee. Reported below: 204 N.C. 365; 168 S.E. 397.

No. 311. IDA A. VAN DYKE v. HELVERING, COMMISSIONER OF INTERNAL REVENUE; and

No. 312. CLEVE W. VAN DYKE v. SAME. Certiorari to the Circuit Court of Appeals for the Ninth Circuit. Argued January 19, 1934. Decided January 22, 1934. Per Curiam: Judgments affirmed. Burnet v. Clark, 287 U.S. 410; Dalton v. Bowers, 287 U.S. 404. Messrs. R. A.

291 U.S.

Decisions Per Curiam, Etc.

Bartlett and William E. Brooks were on the briefs and submitted for petitioners. Mr. H. Brian Holland, with whom Solicitor General Biggs and Messrs. Sewall Key and John G. Remey were on the briefs, for respondent. Reported below: 63 F. (2d) 1020.

No. —, original. EX PARTE MARKS. January 22, 1934. The motion for leave to file petition for writ of habeas corpus is denied. Mr. Ralph Marks, pro se.

No. —, original. PRINCIPALITY OF Monaco v. MissisSIPPI. February 5, 1934. Return to the rule to show cause presented.

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No. 358. BOSWORTH, RECEIVER, v. CONTINENTAL ILLINOIS BANK & TRUST Co. Certiorari to the Circuit Court of Appeals for the Seventh Circuit. Argued February 7, 1934. Decided February 12, 1934. Per Curiam: Judgment reversed. Dakin v. Bayly, 290 U.S. 143. Mr. Edward R. Adams, with whom Messrs. Amos C. Miller, Sidney S. Gorham, Henry W. Wales, F. G. Awalt, George P. Barse, John F. Anderson, and George B. Springston were on the brief, for petitioner. Messrs. Isaac H. Mayer and David F. Rosenthal, with whom Messrs. Carl Meyer and Frank D. Mayer were on the brief, submitted for respondent. Reported below: 65 F. (2d) 632.

No. 740. OHIO EX REL, EASTMAN V. STUART ET AL. Appeal from the Supreme Court of Ohio. Jurisdictional statement submitted February 3, 1934. Decided February 12, 1934. Per Curiam: The appeal herein is dismissed for the reason that the judgment sought here to be reviewed is based upon a non-federal ground adequate to support it. Yesler v. Washington Harbor Line Comm’rs, 146 U.S. 646, 657; Farson Son & Co. v. Bird, 248 U.S. 268,

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