New Jersey v. Anderson
Supreme Court of the United States
APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE SEVENTH CIRCUIT. This is an appeal- from the judgment of the Circuit Court of .Appeals for the Seventh Circuit, affirming the order of the District Court, which affirmed the finding of the referee in bankruptcy, denying to the State of New Jersey a preference for alleged franchise taxes from the estate of a bankrupt, the Cosmopolitan Power Company.
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APPEAL PROM THE CIRCUIT COURT OP APPEALS POR THE SEVENTH CIRCUIT. This is an appeal- from the judgment of the Circuit Court of .Appeals for the Seventh Circuit, affirming the order of the District Court, which affirmed the finding of the referee in bankruptcy, denying to the State of New Jersey a preference for alleged franchise taxes from the estate of a bankrupt, the Cosmopolitan Power Company. On December 21, 1903, the claim for the State was filed,' under the provisions of section 64a of the'bankruptcy law. The claim is set forth as follows: Tax — 1902.$5,75Q 00' Interest to October 15,…
1Opinion of the CourtJustice Day
The provisions of the bankrupt law governing the payment of taxes are found in section 64a, act of 1898 (30 Stat. 563, U. S. Comp. Stat. 1901, p. 3447), which reads:
“Sec. 64a. The court shall order the trustee to pay all ■ taxes legally due and owing by the bankrupt to the..United *488States, State, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the samp shall…
2Cases cited3 opinions
- Meriwether v. GarrettSupreme Court of the United States · 1880
- Wilmington Railroad v. Reid, SheriffSupreme Court of the United States · 1872
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
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- City of New York v. FeiringSupreme Court of the United States · 1941
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- United States v. ChildsSupreme Court of the United States · 1924
- Bidart Brothers, a California Corporation v. The California Apple CommissionCourt of Appeals for the Ninth Circuit · 1996
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