United States v. Erie Railway Co.
Supreme Court of the United States
Error to the Circuit Court of the United States for the Southern District of New York. This was an action to recover taxes alleged to be due to the United States, the plaintiff, on certain interest coupons paid by the Erie Railway Company, the defendant, in the years 1866, 1867, 1868, and 1869, on bonds previously issued by it; and also certain penalties alleged to be due the plaintiff for failure of the defendant to make returns of the amount of the taxes. • It was tried in…
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Error to the Circuit Court of the United States for the Southern District of New York. This was an action to recover taxes alleged to be due to the United States, the plaintiff, on certain interest coupons paid by the Erie Railway Company, the defendant, in the years 1866, 1867, 1868, and 1869, on bonds previously issued by it; and also certain penalties alleged to be due the plaintiff for failure of the defendant to make returns of the amount of the taxes. • It was tried in the District Court upon an agreed statement of facts, of which the following are all that are deemed material to…
1Opinion of the Court
Mr. CpiEF Justice Waite'
delivered the opinion of the court.
This judgment is reversed on the authority of Railroad Company v. Collector, 100 U. S. 595, and the cause is remanded-with instructions to enter a judgment in favor of the United States, for the equivalent in lawful money of the United States of the tax of nine thousand three- hundred pounds sterling, with interest at the rate of six per cent per annum from the several times when the same became due and payable according to the agreed statement of facts on which the submission was made below. As no claim was made on the argument in…
2Cases cited1 opinion
- Railroad Co. v. CollectorSupreme Court of the United States · 1880
3Cited by15 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Forres v. CommissionerUnited States Board of Tax Appeals · 1932
- United States v. Philmac Mfg. Co. United States v. Philmac Mfg. Co. United States v. Philmac Sportwear, Inc.Court of Appeals for the Third Circuit · 1951
- Metropolitan Life Ins. v. Board of AssessorsSupreme Court of Louisiana · 1905
- Schmidt v. FaileyIndiana Supreme Court · 1897
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