United States Supreme Court Cases & Opinions

U.S. Supreme Court

Salt Lake City v. Hollister, 118 U.S. 256 (1886)

Salt Lake City v. Hollister

Argued April 19, 22, 1886

Decided May 10, 1886

118 U.S. 256

Syllabus

A municipal corporation engaged in the business of distilling spirits is subject to internal revenue taxation under the laws of the United States, whether its acts in that respect are or are not ultra vires.

A corporation is responsible for acts done by its agent, whether in contractu or in delicto, in the course of its business and of their employment, as an individual is responsible under similar circumstances. Philadelphia, Wilmington & Baltimore Railroad Co. v. Quigley, 21 How. 202, affirmed.

The distinction pointed out between actions arising on contracts made by a corporation in excess of its corporate powers and actions against corporations for injuries caused by tortious acts done by its agents in the course of its business and of their employment in excess of its powers.