Erie R. v. United States

WHALEY, Judge.

The plaintiff brings this suit to recover $52,156.60, with interest, paid by it as excise *174taxes on the transmission of telegraphic messages. The defendant demurs to the amended petition on the ground that the petition does not set forth a cause of action against the United States. In considering the demurrer, the material allegations of the amended petition are assumed to be admitted as true.

The plaintiff was a corporation organized under the laws of the state of New Tork, and was, during the period involved, operating a system of railroads in several states. In conducting its…