United States v. Indianapolis & St. L. R. Co.
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113 U.S. 711 (1885)
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U.S. Supreme Court
United States v. Indianapolis & St. L. R. Co., 113 U.S. 711 (1885)
United States v. Indianapolis & St. Louis Railroad Company
Submitted January 28, 1885
Decided March 16, 1885
113 U.S. 711
APPEAL FROM THE CIRCUIT COURT OF THE UNITED
STATES FOR THE DISTRICT OF INDIANA
Interest on bonds of a railroad corporation earned by the company during the year 1872, but payable by the terms of the coupon January 1, 1872, is not subject to the tax authorized by § 15, Act of July 14, 1870, 16 Stat. 260, to be levied and collected for and during the year 1871.
The facts are stated in the opinion of the Court.
MR. JUSTICE HARLAN delivered the opinion of the Court.