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SIOUX CITY & PAC. R.R. CO. v. UNITED STATES

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110 U.S. 205 (1884)

3 S.Ct. 565

28 L.Ed. 120

SIOUX CITY & PACIFIC RAILROAD COMPANY, v. UNITED STATES.

Supreme Court of United States.

Decided January 21, 1884.

Attorney(s) appearing for the Case

Mr. E.S. Bailey for plaintiff in error.

Mr. Solicitor-General for defendant in error.

MR. JUSTICE BRADLEY delivered the opinion of the court.

This was an action brought by the United States against the Sioux City & Pacific Railroad Company to recover certain arrears of taxes alleged to have accrued from November, 1868, to September, 1871, inclusive. The first count of the declaration states that for the eleven months ending September 30th, 1868, the gross receipts of the company from passengers were $51,786.12, on which it became liable to pay...

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