Chesapeake & Potomac Telephone Co. v. District of Columbia
Court of Appeals for the D.C. Circuit
Hearing on an appeal by the plaintiff from a judgment of the Supreme Court of the District of Columbia sustaining a demurrer to the declaration and dismissing an action for the recovery of money paid as taxes under duress and protest, The facts are stated in the opinion.
1Opinion of the CourtChief Justice Shepard
The Chesapeake & Potomac Telephone Company, appellant, brought this action against the District of Columbia and the collector of taxes to recover money paid as taxes, under the duress of distraint; and appeals from a final judgment sustaining a demurrer to the declaration and dismissing the action.
The pertinent facts admitted by the demurrer are that the •district assessor prior to July 1, 1910, prepared the printed blanks for the assessment of personal property, and published the required notice of their readiness for taxpayers, and that they should be made out, sworn to, and returned on or…
2Cases cited3 opinions
- Bailey v. Railroad Co.Supreme Court of the United States · 1875
- Elliott v. Railroad CompanySupreme Court of the United States · 1879
- Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. ErskineSupreme Court of the United States · 1877