Logan County v. United States
169 U.S. 255 (1898)

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U.S. Supreme Court

Logan County v. United States, 169 U.S. 255 (1898)

Logan County v. United States

No. 167

Argued January 5-6, 1898

Decided February 21, 1898

169 U.S. 255

Syllabus

Where a railroad company pays a tax on its undistributed surplus under the Internal Revenue Act of June 30, 1864, c. 173, 13 Stat. 223, it is thereby paying a tax upon its own property, and such payment cannot be regarded as a payment of a tax upon a stock dividend thereafter declared by the company.

The case is stated in the opinion.

Page 169 U. S. 256

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