Elliott v. Railroad Company
Supreme Court of the United States
Error to the Circuit Court of the United States for the Eastern District of Pennsylvania. This is an action of trespass on the case by the East Pennsylvania Railroad Company against William B. Elliott, collector of internal revenue for the first district of Pennsylvania.
Read the full summary
Error to the Circuit Court of the United States for the Eastern District of Pennsylvania. This is an action of trespass on the case by the East Pennsylvania Railroad Company against William B. Elliott, collector of internal revenue for the first district of Pennsylvania. The jury returned a special verdict as follows : — 1. That the plaintiff is a railroad company, incorporated under the laws of the State of Pennsylvania, and having its principal office in the first United States internal-revenue collection district of said State at the date of the returns and payments hereinafter mentioned.…
1Opinion of the CourtChief Justice Waite
In Erskine v. Milwaukee & St. Paul Railroad Co. (94 U. S. 619), we decided that the only penalty to which a corporation was liable for default under sect. 122 of the internal-revenue act of June 30, 1864 (13 Stat. 284), as amended July 13, 1866 (14 id. 138), was that of $1,000, specially provided for in that section. We are now asked to review that ruling; but after a careful consideration of the elaborate arguments which have been submitted, we are satisfied that it was right. The language of the section to be construed is as follows: “ And for any default in making or rendering such list or…
2Cases cited1 opinion
- Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. ErskineSupreme Court of the United States · 1877
3Cited by21 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Gallup v. SchmidtIndiana Supreme Court · 1900
- Texas Co. (Puerto Rico) v. DomenechSupreme Court of Puerto Rico · 1936
- United States v. RexachDistrict Court, D. Puerto Rico · 1960
16 more not listed; retrieve them via the Exa API.