United States v. Clallam County

(after stating the facts as above). The railroad in issue was constructed as an instrumentality of the govern*647ment as a war necessity, and was not engaged in commercial business, or the business of a common carrier, and all the activities of the said corporation since the signing of the Armistice have been with the view of winding up its business. The issue, concisely stated, is: Was the plaintiff corporation a mere instrumentality of the United States in carrying forward preparations to facilitate the prosecution of the war, or is it a corporate entity which stripped the interest of the…