United States v. Indianapolis & St. Louis Railroad

Citations

• 113 U.S. 711
• 5 S. Ct. 716
• 28 L. Ed. 1140
• 1885 U.S. LEXIS 1724
• 3 A.F.T.R. (P-H) 2481

Syllabus

<p>Interest on bonds of a railroad corporation earned by the company during the year 1871, 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.</p>