Railroad Co. v. Collector
Supreme Court of the United States
Error to .the Circuit Court of the United States for thfe District of Massachusetts. This is' a suit by the Michigan Central Railroad Company against Charles W. Slack, collector of internal revenue for the third collection district of Massachusetts, to recover a tax.or duty of $860.33, paid to him, under protest, on thfe twenty-eighth day of February, 1870; which tax was"assessed on or about the 19th of that month on sterling bond interest paid by said company in London in…
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Error to .the Circuit Court of the United States for thfe District of Massachusetts. This is' a suit by the Michigan Central Railroad Company against Charles W. Slack, collector of internal revenue for the third collection district of Massachusetts, to recover a tax.or duty of $860.33, paid to him, under protest, on thfe twenty-eighth day of February, 1870; which tax was"assessed on or about the 19th of that month on sterling bond interest paid by said company in London in gold, in the previous month of January, by cashing certain coupons which then fell due. The coupons were attached to…
1Opinion of the CourtJustice Miller
As the sum involved in this suit is small, and the law under which the tax in question was collected has long since been repealed, the case is of little consequence as regards any principle involved in it as a rule of future action. . .
The tax was assessed under sect. 122 of the internal-revenue law, as amended by the act of 1866. What is pertinent to this case reads as follows : —
“Any railroad, canal, turnpike, canal-navigation, or slack-water company, indebted for any money for which bonds or other evidence •of indebtedness have been issued, payable in one or more years after date, upon…
2Cited by24 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Nathaniel Holmes v. Melvin Laird, as Secretary of the United States Department of DefenseCourt of Appeals for the D.C. Circuit · 1972
- Railroad Co. v. United StatesSupreme Court of the United States · 1880
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