Walker v. Gulf & I. Ry. Co.
Court of Appeals for the Fifth Circuit
In Error to the District Court of the United States, for the San Antonio Division of the Western District of Texas; Duval West, Judge. Action by the Gulf & Interstate Railway Company of Texas against A. S. Walker, Collector of Internal Revenue, Third District of Texas. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
KING, Circuit Judge.
On May 21, 1915, the defendant in error, the Gulf & Interstate Railway Company of Texas, hereinafter styled Railway, brought suit against A. S. Walker, collector of internal revenue of the United States for the Third district of Texas, to recover the sum of $1,049.45 alleged to have been illegally collected from the Railway by said collector as excise taxes for the years 1911 and 1912 under the Act of Congress of August 5, 1909. 36 Stat. 11,112. Said sum had been collected from said Railway on an increase in its returns, ordered by the government officials on the ground…
2Cases cited11 opinions
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- Southern Pacific Co. v. LoweSupreme Court of the United States · 1918
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