Wells v. Shook
U.S. Circuit Court for the District of Southern New York
[This was an action by Wells, Fargo & Co. against Sheridan Shook, a collector of internal revenue, to recover taxes alleged to have been illegally exacted.]
1Opinion of the Court
WOODRUFF, Circuit Judge.
By section 109 of the act of June 30, 1864, “to provide Internal revenue, &c.” (13 Stat. 277), any person, company, or corporation, carrying on or doing an express business, is required to make a monthly return of the gross amount of his or their receipts respectively for the month next preceding, to the assistant assessor, &c. By section 104, such person, company, or corporation is declared to be subject to a duty of three per centum on the gross amount of all the receipts of such express business. Proprietors of stage coaches are, in like manner, by section 103,…
2Cited by1 opinion
- In re KinneyDistrict Court, D. Rhode Island · 1900