Legal Opinion

Schwarzchild & Sulzberger Co. v. Rucker

U.S. Circuit Court for the Northern District of Georgia

Decided January 30, 1906No. 1,914PublishedCited by 4 opinions

On Demurrer to Declaration.

1Opinion of the Court

NEWMAN, District Judge.

This is a suit brought to recover taxes claimed to have been illegally assessed and collected of the plaintiffs as dealers in oleomargarine. The case is now heard on demurrer on the ground that the action is barred by the statute of limitations. The suit is for three items—one item collected from the plaintiffs as dealers in oleomargarine in Atlanta, Ga.; one at Savannah, Ga., and one at Macon, Ga. The petition shows that in June, 1901, a tax was assessed upon plaintiffs as wholesale dealers in oleomargarine at Atlanta, total tax and penalty, $540, and that an *657applicatio…

2Cases cited1 opinion

  1. San Francisco Savings & Loan Soc. v. CaryU.S. Circuit Court for the District of California · 1873

3Cited by4 opinions

  1. Public Service Ry. Co. v. HeroldDistrict Court, D. New Jersey · 1915
  2. Loomis v. WattlesCourt of Appeals for the Eighth Circuit · 1920
  3. Fort Pitt Gas Co. v. United StatesUnited States Court of Claims · 1914
  4. Rock Island, Arkansas & Louisiana Railroad v. United StatesUnited States Court of Claims · 1918

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