Railroad Co. v. United States
Supreme Court of the United States
Error to the Circuit Court of the United States for the Eastern District of Wisconsin. This is an action by the United States against the Western Union Railroad Company, a corporation of Wisconsin, to recover certain. internal revenue taxes alleged to have accrued from Aug. 1, 1862, to Dec. 81, 1871. The company filed a general denial of the allegations of the complaint, and in addition thereto set up a counter claim.
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Error to the Circuit Court of the United States for the Eastern District of Wisconsin. This is an action by the United States against the Western Union Railroad Company, a corporation of Wisconsin, to recover certain. internal revenue taxes alleged to have accrued from Aug. 1, 1862, to Dec. 81, 1871. The company filed a general denial of the allegations of the complaint, and in addition thereto set up a counter claim. The plaintiff, to maintain the issue on its part, introduced statements from the books of the defendant, which were admitted to be true, from which it appeared that the gross…
1Opinion of the CourtChief Justice Waite
The different assignments of error in this case will be considered in their order.
1. As" to the claim for a.credit of $3,866.66 on account of taxes erroneously assessed and collected,- Nov.,7, 1865.
Sect. 951 of the Revised Statutes provides that “ in suits brought by the United States against individuals, no claim for a credit shall be admitted upon trial, except such as appear to have been presented to the accounting officers of the treasury, for their examination, and to have been by them disallowed in whole or in part,” save under certain circumstances not material to this case. Sect. 3220…
2Cases cited6 opinions
- Stockdale v. Insurance CompaniesSupreme Court of the United States · 1874
- U. States v. Giles & OthersSupreme Court of the United States · 1815
- Salomon v. United StatesSupreme Court of the United States · 1873
- Railroad Co. v. CollectorSupreme Court of the United States · 1880
- Railroad Co. v. RoseSupreme Court of the United States · 1877
1 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Milliken v. United StatesSupreme Court of the United States · 1931
- Billings v. United StatesSupreme Court of the United States · 1914
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
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