CARSTAIRS V. COCHRAN, 193 U. S. 10 (1904)

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U.S. Supreme Court

Carstairs v. Cochran, 193 U.S. 10 (1904)

Carstairs v. Cochran

No. 122

Argued January 13-14, 1904

Decided February 23, 1904

193 U.S. 10


That a statute does not conflict with the constitution of a state is settled by the decision of its highest court.

A state may tax private property having a situs within its territorial limits, and may require the party in possession of the property to pay the taxes thereon.

Distilled spirits in bonded warehouses may be taxed and the warehouseman

Page 193 U. S. 11

required to pay the tax notwithstanding the federal statute under which they are stored permits them to remain in bond for several years and there is no provision in the state law for the recovery of interest on the taxes paid thereunder, and negotiable receipts have been issued for the goods.

By c. 704 of the Laws of Maryland, 1892, as amended by c. 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, to review whose judgment this writ of error was sued out.

Page 193 U. S. 16

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