Chesapeake & Delaware Canal Co. v. United States
Court of Appeals for the Third Circuit
In Error to the District Court of the Ünited States for the .District of Delaware; Edward G. Bradford, Judge. Action by the United States against the Chesapeake & Delaware Canal Company. There was a judgment for plaintiff, and defendant brings error.
1Opinion of the Court
McPHERSON, Circuit Judge.
This suit was brought in March, 1912, to recover the amount of 3 dividends asserted by the government to be still unpaid. Upon the first trial the government proved its ownership of stock in the company, the declaration of dividends thereon in 1873, 1875, and 1876, and the fact that payment had been demanded in November, 1911; this in effect comprising all the evidence then offered. A verdict for the plaintiff was directed on the ground that the presumption of payment after 20 years should not be applied against the United States. The judgment was reversed (223 Fed.…
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