District of Columbia v. Glass
Court of Appeals for the D.C. Circuit
Hearing on an appeal by the defendant from a judgment of the Supreme Court of the District of Columbia in an action to recover a tax paid under protest.
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Hearing on an appeal by the defendant from a judgment of the Supreme Court of the District of Columbia in an action to recover a tax paid under protest. The Court in the opinion stated the facts as follows: The plaintiff [the Perpetual Building Association, a voluntary association, by its president and treasurer] brought this suit to recover a sum of money which it claimed was an overpayment of taxes exacted by the District of Columbia, and which sum it had paid under protest, with reservation of all its rights and remedies, claiming that it made the payment under duress. The defendant…
1Opinion of the CourtJustice McComas
We find little difficulty in determining the matter in dispute. The act of April 28th, 1904, repealed the tax upon building associations prescribed in the act of July 1st, 1902. It substituted a new provision for their taxation. The slight verbal changes in the new provision are immaterial. By this act Congress directed, speaking from its date, April 28th, 1904, that building associations should pay the collector of taxes of this District “2 per centum per annum on their entire gross earnings for the preceding year ending June 80th.” This means that the plaintiff became subject to a tax of 2…
2Cases cited1 opinion
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
3Cited by5 opinions
- Sherwood Bros. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- Lindner v. District of ColumbiaDistrict of Columbia Court of Appeals · 1943
- Columbia National Bank of Washington v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1952
- D. C. Transit System, Inc. v. PearsonDistrict Court, District of Columbia · 1957
- Columbia National Bank of Washington v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1952