Jump to content

Erskine v. Milwaukee and St Paul Railway Company/Opinion of the Court

From Wikisource
731043Erskine v. Milwaukee and St Paul Railway Company — Opinion of the CourtMorrison Waite

United States Supreme Court

94 U.S. 619

Erskine  v.  Milwaukee and St Paul Railway Company


No error has been assigned by the railroad company upon this record, for the reason that the rulings to which the company took exceptions are all sustained by our decisions in Barnes v. Railroad Companies, 17 Wall. 294, and Stockdale v. Insurance Companies, 20 id. 323.

We think that the Circuit Court was right in holding that the only penalty to which the company was liable for default under sect. 122 of the internal revenue act of June 30, 1864, 13 Stat. 284, as amended July 13, 1866, 14 id. 138, was that of $1,000 specially provided for in that section. The penalty of five per cent and interest at the rate of one per cent per month, apply only to cases of default in the payment of duties upon incomes imposed by sect. 119 as amended. 13 id. 283; 14 id. 480.

Judgment affirmed, the costs incident to each writ to be paid by the party suing it out.

Notes

[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

Public domainPublic domainfalsefalse