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

Annotate this Case
  • Syllabus  | 
  • Case

U.S. Supreme Court

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

Railroad Company v. Rose

95 U.S. 78


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.

Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.