Metropolitan Stock Exchange v. Gill
Court of Appeals for the First Circuit
Iii Error to the Circuit Court oí the United States for the District of Massachusetts. Action by the Metropolitan Stock Exchange against James D. Gill, Collector of Internal Revenue. Judgment for defendant, anil plaintiff brings error.
1Opinion of the Court
PUTNAM, Circuit Judge.
This was a suit brought by the corporation plaintiff below, which we will call the plaintiff here, against the collector of internal revenue for the district of Massachusetts, on a claim arising under paragraph 3 of Schedule A of the War Revenue Act, so called, of June 13, 1898 (Act June 13, 1898, c. 448, 30 Stat. 458), as amended by Act March 2, 1901, c. 806, § 8, 31 Stat. 943, 944 (U. S. Comp. St. 1901, p. 2302). This is the same statute, and the suit was of the same general nature, as shown and appeared before the courts in the Second circuit in Municipal Telegraph &…
2Cases cited5 opinions
- Board of Trade v. Hammond Elevator Co.Supreme Court of the United States · 1905
- Municipal Telegraph & Stock Co. v. WardCourt of Appeals for the Second Circuit · 1905
- Municipal Telegraph & Stock Co. v. WardU.S. Circuit Court for the District of Northern New York · 1904
- Eldredge v. WardU.S. Circuit Court for the District of Northern New York · 1907
- Eldridge v. WardCourt of Appeals for the Second Circuit · 1909