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LITTLE MIAMI &C. R.R. CO. v. UNITED STATES

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108 U.S. 277 (1883)

2 S.Ct. 627

27 L.Ed. 724

LITTLE MIAMI & COLUMBUS & XENIA RAILROAD COMPANY, v. UNITED STATES.

Supreme Court of United States.

Decided April 16, 1883.

Attorney(s) appearing for the Case

Mr. William M. Ramsey for plaintiff in error.

Mr. Solicitor-General for the United States.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

This was a suit begun by the United States on the 29th of March, 1875, to recover of the Little Miami and Columbus and Xenia Railroad Company a tax of five per cent. on alleged profits of the company "carried to the account of any fund or used in construction," provided for by the act of June 30th, 1864, c. 173, sec. 122, 13 Stat. 284, amended by the act of July 13th, 1866, c. 184, 14 Stat. 139. A jury was...

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