Logan County v. United States

Citations

• 169 U.S. 255
• 18 S. Ct. 361
• 42 L. Ed. 737
• 1898 U.S. LEXIS 1490
• 3 A.F.T.R. (P-H) 2657

Syllabus

<p>Where a railroad company pays a tax on its undistributed surplus under the ' internal revenue act of June 30, 1864, c. 173, 13 Stat. 223, it is thereby paying a tax upon its own property, and such payment cannot be regarded as a payment of a tax upon a stock dividend thereafter declared • by the company.</p>