Public Service Corp. New Jersey v. Herold
District Court, D. New Jersey
At Law. Ten cases by the Public Service Corporation of New Jersey and others against Herman C. H. Herold and three cases by the same plaintiffs against Isaac Moffett. On motions for judgment on the pleadings. Judgment for defendants.
1Opinion of the Court
RELLSTAB, District Judge.
These cases come before the court on the pleadings and certain facts agreed upon at the hearing. Both parties move for judgment.
The plaintiffs seek to recover taxes, paid by them under protest, with interest thereon from the time of their payment. These taxes were assessed against them for the years 1909 and 1910, under the Act of August 5, 1,909, commonly called the Corporation Excise Tax Daw (36 Stat. 1.12). In previous litigations between the parties, inyolving these taxes and others assessed under the same act for later years, the taxes .were declared illegal, but…
2Cases cited3 opinions
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
- Public Service Electric Co. v. HeroldDistrict Court, D. New Jersey · 1915
3Cited by1 opinion
- Public Service Corp. v. HeroldCourt of Appeals for the Third Circuit · 1922