Maryland Casualty Co. v. United States
United States Court of Claims
The Reporter's statement of the case. By the act of August 5, 1909, a special excise tax was imposed upon the privilege of carrying on business by corporations. It was in reality a license to carry on business.
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The Reporter's statement of the case. By the act of August 5, 1909, a special excise tax was imposed upon the privilege of carrying on business by corporations. It was in reality a license to carry on business. The amount of the tax or license was fixed for insurance companies at one per centum upon the entire net income over and above five thousand dollars received by it from all sources during the calendar year, exclusive of dividends on stocks in other companies subject to the same tax. It did not mean that this license or tax must be collected upon any particular part of the income, but…
1Opinion of the CourtBooth, Judge
The petition in this case alleges certain facts upon which the claimant company rest a contention for the refund of certain excise and income taxes said to have been illegally collected under section 38 of the act of August 5, 1909, 36 Stat. L., 112, and section 2, division G, of the act of October 3, 1913, 38 Stat. L., 172. The amount claimed is $16,306.16.
Section 38 of the act of August 5, 1909, provides as follows :
“ Sec. 38. That every corporation, joint-stock company, or association, organized for profit and having a capital stock represented by shares, and every insurance company now or…
2Cases cited6 opinions
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Herold v. Mutual Benefit Life Ins.Court of Appeals for the Third Circuit · 1913
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
- United States v. SchillingerU.S. Circuit Court for the District of Southern New York · 1876
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