Joseph McKenna

“ There is no conflict between the state and Federal purpose. There is no question of the supremacy of the latter and its complete fulfilment. 'The state does not propose,' the court of appeals said, 'to collect the taxes so long as the spirits are in the custody or under the lien of the Federal government.' There is actual accommodation, therefore, of the power of the state to the rights of the Federal government, and a harmonious exercise of the respective sovereignties of each, preserving to each necessary power. ”

“ The hardship of his situation is strongly presented. He was required, he urges, to report for assessment and pay taxes on property belonging to another. He made the report and paid all the taxes demanded of him. Having completely discharged his legal obligations, as he supposed, he delivered the property to its owner and lost the lien which the statute gave him, and which constituted the legal justification, as he contends, of the charge upon him, and he is now subjected to liability for interest and penalties for which he has no security or power to enforce reimbursement. ”

“ Plaintiff in error, however, seems to broaden his contentions here, and attacks the construction of the state statutes made in Com. v. Rosenfield Bros. and urges either a different construction than there made, or a disregard of the construction, as constituting extortion against him, or as depriving him of his property without due process of law. The basis of the contention is that he had paid taxes demanded of him under a different construction, and received the receipt therefor, and that the state is estopped to make further demands upon him. ”