Legal Opinion

Public Service Gas Co. v. Herold

District Court, D. New Jersey

Decided January 19, 1915No. 483PublishedCited by 2 opinions

At Law. Action by the Public Service Gas Company and another against Herman C. H. Herold, originally brought in the Supreme Court of New Jersey, and removed to the federal court on certiorari.

1Opinion of the Court

HUNT, Circuit Judge.

This action was originally brought in the Supreme Court of New Jersey, county of Essex, and was removed to this court on a writ of certiorari. A trial was had before this court on November 5, 1914.

*497The action is for the recovery, with interest from the dates of payment, of certain taxes assessed against the Newark Consolidated Gas Company by the Commissioner of Internal Revenue under the act of Congress approved August 5, 1909, as special excise taxes for the years ended December 31, 1909, 1910, 1911, and 1912. The taxes were paid, under protest, by Public Service Gas…

2Cases cited2 opinions

  1. McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
  2. Public Service Ry. Co. v. HeroldDistrict Court, D. New Jersey · 1915

3Cited by2 opinions

  1. Public Service Electric Co. v. HeroldDistrict Court, D. New Jersey · 1915
  2. Public Service Electric Co. v. HeroldDistrict Court, D. New Jersey · 1915

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