Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. Erskine
Supreme Court of the United States
Error to the Circuit Court of the United States for the Eastern District of Wisconsin. This was an action brought by the Milwaukee and St. Paul Bailway Company against Erskine, collector of internal revenue for the First Collection District of the State of Wisconsin, to recover $17,296.12 paid by the company under protest in the year 1870, and by him claimed to be due from it for taxes under the laws of the United States.
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Error to the Circuit Court of the United States for the Eastern District of Wisconsin. This was an action brought by the Milwaukee and St. Paul Bailway Company against Erskine, collector of internal revenue for the First Collection District of the State of Wisconsin, to recover $17,296.12 paid by the company under protest in the year 1870, and by him claimed to be due from it for taxes under the laws of the United States. There was a judgment in favor of the company for $8655.07 and costs. Each party excepted to the rulings of the court below, and sued out a writ of error. The exceptions of…
1Opinion of the CourtChief Justice Waite
No error has been assigned by the railroad company upon this record, for the reason that the rulings to which the company took exceptions are all sustained by our decisions in Barnes v. Railroad Companies, 17 Wall. 294, and Stockdale v Insurance Companies, 20 id. 323.
We think that the Circuit Court was right in holding that the only penalty to which the company 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. The penalty of five per cent and…
2Cases cited1 opinion
- Barnes v. the RailroadsSupreme Court of the United States · 1873
3Cited by5 opinions
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