Treat v. Farmers' Loan & Trust Co.
Court of Appeals for the Second Circuit
In Error to the Circuit Court of the United States for the Southern District of New York. Action by the Farmers’ Doan & Trust Company, and action by the Central Trust Company of New York, against Charles IT. Treat, Collector of Internal Revenue. Judgments for plaintiffs (171 Fed. 303, 302), and defendant brings error.
1Opinion of the Court
WARD, Circuit Judge.
These are two actions at law to recover taxes paid under protest to the defendant, collector of internal revenue for the Second district of New York, and may be disposed of in one opinion. The plaintiffs, trust companies incorporated under the laws of the state of New York, were required to make a return upon their capital and surplus as bankers for taxation under subdivision 1 of section 2 of the war revenue act of June'13, 1898:
“One. Bankers using or employing a capital not: exceeding the sum o£ twenty-fivc thousand dollars shall pay fifty dollars; when using or…
2Cases cited15 opinions
- United States Ex Rel. Angarica v. BayardSupreme Court of the United States · 1888
- Tillson v. United StatesSupreme Court of the United States · 1879
- Arnson v. MurphySupreme Court of the United States · 1883
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- United States v. ShermanSupreme Court of the United States · 1879
10 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Anderson v. Farmers' Loan & Trust Co.Court of Appeals for the Second Circuit · 1917
- Compania Transcontinental De Petroleo v. Mexican Gulf Oil Co.Court of Appeals for the Second Circuit · 1923
- Philadelphia Casualty Co. v. FechheimerCourt of Appeals for the Sixth Circuit · 1915
- French Republic v. Inland Nav. Co.District Court, E.D. Missouri · 1920
18 more not listed; retrieve them via the Exa API.