United States v. Pacific Railroad
U.S. Circuit Court for the District of Eastern Missouri
In equity. Demurrer to bill.
1Opinion of the CourtMcCrary, J.
This is a bill in equity, filed by the United Stales, to enforce a lien upon property, formerly owned by the Pacific Railroad, for taxes amounting in the aggregage, including penalties, to something over $135,000. The tax claimed as delinquent accrued during periods of time extending from July 1, 1861, to February 28, 1871, and is the income tax, or the tax upon the receipts and profits of said company during those periods. When the tax accrued the Pacific Railroad was the owner of the property against which the lien is sought to be enforced, but since that time several large mortgages have…
2Cases cited10 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Thatcher v. PowellSupreme Court of the United States · 1821
- Williams v. Peyton's LesseeSupreme Court of the United States · 1819
- Ronkendorff v. Taylor's LesseeSupreme Court of the United States · 1830
- Early v. DoeSupreme Court of the United States · 1854
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3Cited by25 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. Long Island Drug Co.Court of Appeals for the Second Circuit · 1940
- Citizens Nat. Trust & S. Bank of Los Angeles v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- MacAtee, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1954
- Samms v. Chicago Title & Trust Co.Appellate Court of Illinois · 1953
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