Supreme Court of the United States January 19, 1920, 73 (Maryland Casualty Co. v. United States)

Mr. Justice Clarke

delivered the opinion of the court.

Under warrant of the Act of Congress, approved August

5,

1909, c. 6, 36 Stat. 11, 113, the Government collected from the claimant, a corporation organized as an insurance company under the laws of Maryland, an excise tax for the years 1909, 1910, 1911 and 1912, and, under warrant of the Act of Congress of October 3, 1913, c. 16, 38 Stat.