Logan County v. United States, 169 U.S. 255 (1898)

Name: Logan County v. United States, 169 U.S. 255 (1898) - Syllabus
Author: U.S. Supreme Court

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 169 U.S. 249, click here.

Logan County v. United States

No. 167

Argued January 5-6, 1898
Decided February 21, 1898
169 U.S. 255

APPEAL FROM THE COURT OF CLAIMS

Syllabus

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.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," Logan County v. United States, 169 U.S. 255 (1898) in 169 U.S. 255 169 U.S. 256. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.

MLA: U.S. Supreme Court. "Syllabus." Logan County v. United States, 169 U.S. 255 (1898), in 169 U.S. 255, page 169 U.S. 256. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.

Harvard: U.S. Supreme Court, 'Syllabus' in Logan County v. United States, 169 U.S. 255 (1898). cited in 1898, 169 U.S. 255, pp.169 U.S. 256. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.