District of Columbia v. Georgetown Gaslight Co.
Court of Appeals for the D.C. Circuit
Hearing on an appeal by tbe defendant from a judgment of tbe Supreme Court of tbe District of Columbia in an action to recover taxes alleged to have been paid under duress, tbe court having overruled a demurrer to tbe declaration and tbe defendant having elected to stand on its demurrer.
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Hearing on an appeal by tbe defendant from a judgment of tbe Supreme Court of tbe District of Columbia in an action to recover taxes alleged to have been paid under duress, tbe court having overruled a demurrer to tbe declaration and tbe defendant having elected to stand on its demurrer. Tbe Court in tbe opinion stated tbe facts as follows: This is an appeal from a judgment in tbe supreme court of tbe District, entered for tbe Georgetown Gaslight Company, plaintiff below, against tbe District of Columbia for tbe sum of $3,241.49 and interest. Tbe action was for tbe recovery of money alleged…
1Opinion of the Court
Mr. Chief Justice Covington,
of the Supreme Court of the District of Columbia, who sat with this Court in the hearing and determination of the appeal in the place of Mr. Justice Van Orsdel, delivered the opinion of the Court:
The one question presented by the record in this case is whether or not, in assessing the appellee the personal tax on its “gross earnings” in accordance with the provisions of paragraph 5 of section 6 of the act of July 1, 1902 (32 Stat. at L. 617, chap. 1352), the assessor, in determining what were the gross earnings, should have allowed the appellee to deduct from the…
2Cases cited8 opinions
- United States v. FisherSupreme Court of the United States · 1805
- Union Pacific Railroad v. United StatesSupreme Court of the United States · 1879
- United States v. Kansas Pacific Railway Co.Supreme Court of the United States · 1879
- State v. Central Trust Co.Court of Appeals of Maryland · 1907
- People ex rel. New York Central & Hudson River Railroad v. RobertsAppellate Division of the Supreme Court of the State of New York · 1898
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3Cited by2 opinions
- Hamilton Nat. Bank v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1946
- Chesapeake & Potomac Telephone Co. v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1943