Railroad Company v. Rose
95 U.S. 78 (1877)

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U.S. Supreme Court

Railroad Company v. Rose, 95 U.S. 78 (1877)

Railroad Company v. Rose

95 U.S. 78

Syllabus

A railroad company paid to the holders of its bonds the entire amount of semiannual interest accruing thereon from Jan. 1 to July 1, 1870. Held that the proper internal revenue officer of the United States rightfully assessed against the company a tax of five percent upon the amount so paid.

The facts are stated in the opinion of the Court.

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