UNITED STATES SUPREME COURT DECISIONS ON-LINE
LOGAN COUNTY V. UNITED STATES, 169 U. S. 255 (1898)
169 U. S. 255U.S. Supreme Court
Logan County v. United States, 169 U.S. 255 (1898)
Logan County v. United States
No. 167
Argued January 5-6, 1898
Decided February 21, 1898
169 U.S. 255
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. clubjuris