Little Miami & Columbus & Xenia Railroad v. United States
Supreme Court of the United States
IN ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF OHIO. Action to recover five per cent, tax on profits alleged to have been carried to a fund, or expended in construction. All the material facts, necessary to the comprehension of the controversy are stated in the opinion of the court.
1Opinion of the CourtChief Justice Waite
This was a suit begun by the United States on the 29th of March, 1875, to ^recover of the Little Miami and Columbus and Xenia Railroad Company a tax of five per cent, on alleged profits of the company “ carried to the account of any fund or used in construction,” provided for by the act of June 30th, 1864, c. 173, sec. 122, 13 Stat. 284, amended by the act of July 13th, 1866, c. 184, 14 Stat. 139. • A jury was waived and the trial had by the court. The case comes here on a finding of facts. From.this finding it appears “that during the period covered by the petition, viz., from the 1st day of…
2Cases cited1 opinion
- Railroad Co. v. CollectorSupreme Court of the United States · 1880
3Cited by11 opinions
- Realty Acceptance Corp. v. MontgomerySupreme Court of the United States · 1932
- Equitable Life Assur. Soc. v. Mercantile Commerce Bank & Trust Co.Court of Appeals for the Eighth Circuit · 1944
- In re Assessment of Income Taxes, Ewa Plantation Co.Hawaii Supreme Court · 1908
- United States v. Minneapolis Threshing Mach. Co.District Court, D. Minnesota · 1915
- Jenkins v. SmithDistrict Court, D. Connecticut · 1937
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