Charles Stewart, Appt. v. Washington & Alaska Steamship Company
Administrative Proceeding Supreme Court of the United States, Case No. 13

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187 U.S. 466

23 S.Ct. 161

47 L.Ed. 261

CHARLES STEWART, Appt.,
v.
WASHINGTON & ALASKA STEAMSHIP COMPANY et al.

No. 13.

Argued December 8, 1902.

Decided January 5, 1903.

Messrs. S. M. Stockslager, George C. Heard, John R. Winn, and John G. Heid for appellant.

Solicitor General Richards and Assistant Attorney General Beck for the United States.

No Counsel for appellees.

Mr. Justice Brewer delivered the opinion of the court:

1

This case resembles the preceding, in that it was a suit by a stockholder to restrain a corporation from paying certain taxes. The corporation, its president, and treasurer, were made defendants. The bill alleges that the two officers reside in the city of Tacoma, in the state of Washington; that to them is intrusted the general control and management of the business of the corporation. Where the directors reside is not shown and there is no averment of any application to the directors, or to the president and treasurer, to take action to relieve from the burden of the taxes. Under these circumstances, cumstances, the District Court properly dismissed the suit, and its judgment is affirmed.

2

The CHIEF JUSTICE took no part in the decision of this case.

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