Stratton's Independence v. Howbert

Messrs. William V. Hodges, A. A. Hoehling, Jr., and John R. Van Derlip for Stratton's Independence.

[Argument of Counsel from pages 400-404 intentionally omitted]

Assistant Attorney General Graham for Howbert, Collector.

[Argument of Counsel from pages 404-406 intentionally omitted]

Messrs. Charles S. Thomas, W. H. Bryant, George L. Nye, William P. Malburn, William Story, William Story, Jr., and William D. Guthrie as amici curiae.

Mr. Justice Pitney delivered the opinion of the court: