Legal Opinion

Sturges v. Carter

Supreme Court of the United States

Decided May 4, 1885No. 217PublishedCited by 121 opinions

IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES FOE THE NORTHERN DISTRICT. OF OHIO. This action, brought in a State court of Ohio by a county treasurer to recover taxes upon shares of stock of the Western Union Telegraph Company of New York, held by the defendant below and not returned by him for taxation, was removed' to the Circuit Court of the United States after answer filed. Judgment below in favor of the plaintiff. The defendant.'below sued out this writ of error.

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IN ERROR TO THE CIRCUIT COURT OE THE UNITED STATES FOE THE NORTHERN DISTRICT. OF OHIO. This action, brought in a State court of Ohio by a county treasurer to recover taxes upon shares of stock of the Western Union Telegraph Company of New York, held by the defendant below and not returned by him for taxation, was removed' to the Circuit Court of the United States after answer filed. Judgment below in favor of the plaintiff. The defendant.'below sued out this writ of error. The facts which make the case are stated in the opinion of the court. on their brief.

1Opinion of the CourtJustice Woods

delivered the opinion of the court. ■

This was an action brought by John A. Lee, as treasurer of Richmond County, in the State of Ohio, against Stephen B. Sturges to recover taxes levied for the years 1874, 1875, 1876 and 1877, upon shares of stock of the value of -$100,000 in tbe Western Union Telegraph Company, and certain credits and investments owned by Sturges, who during those years was a citizen of Ohio, residing in the city of Mansfield, in said county. The amount of the taxes sued for was $10,776.83, with the penalty thereon of ten per cent., amounting to $1,077.68,"making a total of…

2Cases cited10 opinions

  1. Providence Bank v. BillingsSupreme Court of the United States · 1830
  2. National Bank v. CommonwealthSupreme Court of the United States · 1870
  3. Farrington v. TennesseeSupreme Court of the United States · 1878
  4. Foster v. President of the Essex BankMassachusetts Supreme Judicial Court · 1819
  5. Bank Tax CaseSupreme Court of the United States · 1865

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3Cited by121 opinions

  1. Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
  2. Van Fossen v. Babcock & Wilcox Co.Ohio Supreme Court · 1988
  3. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  4. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  5. Peck v. JacqueminSupreme Court of Connecticut · 1985

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