Legal Opinion
Public Service Ry. Co. v. Herold
District Court, D. New Jersey
Decided January 25, 1915No. 496PublishedCited by 2 opinions
At Law. Action by the Public Service Railway Company and another against Herman C. H. Herold.
1Opinion of the Court
HUNT, Circuit Judge.
Action to recover taxes paid for 1909, 1910, 1911, and 1912 under the Corporation Tax Law. Act Aug. 5, 1909, c. 6, 36 Stat. 11 (Comp. St. 1913, §§ 6300-6308). The facts shown by the record in this case are substantially these:
*501The lessor corporation had authority to build a street railroad, and in January, 1908, leased for 999 years to the Public Service Railway Company its lines of railway, lands, bridges, car barns, poles, wires, and all other property of every character, and all rights, privileges, and franchises connected with the demised property, excepting its…
2Cases cited2 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Public Service Ry. Co. v. HeroldDistrict Court, D. New Jersey · 1915
3Cited by2 opinions
- Public Service Electric Co. v. HeroldDistrict Court, D. New Jersey · 1915
- Public Service Ry. Co. v. HeroldDistrict Court, D. New Jersey · 1915