Armour & Co. v. United States

This is a suit for refund of transportation taxes paid by the plaintiffs to several common carriers, the latter acting as collectors for the United States which received the taxes in due course. The taxes sought to be recovered related to the carrier’s charges, not for the line haul transportation of the plaintiff’s goods, but for so-called accessorial services furnished by the carrier, those services being the icing and salting of refrigerator cars, the heating of cars to protect the contents from freezing, and the unloading of cars.

This court has decided in the cases of Swift & Company v.…