Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. Erskine

Supreme Court

Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. Erskine

94 U.S. 619, 24 L. Ed. 133, 1876 U.S. LEXIS 1919

CourtSupreme Court of the United States

DecidedMarch 13, 1877

Docket178

StatusPublished

Cited by5 cases

This text of 94 U.S. 619 (Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. Erskine) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Erskine v. Milwaukee and St. Paul Railway Company. Milwaukee and St. Paul Railway Company v. Erskine, 94 U.S. 619, 24 L. Ed. 133, 1876 U.S. LEXIS 1919 (1877).

Pincite

Opinion

Me. Chief Justice Waite

delivered the opinion of the court.

No error has been assigned by the railroad company upon this record, for the reason that the rulings to which the company took exceptions are all sustained by our decisions in Barnes v. Railroad Companies, 17 Wall. 294, and Stockdale v Insurance Companies, 20 id. 323.

We think that the Circuit Court was right in holding that the only penalty to which the company was liable for default under sect. 122 of the internal revenue act of June 30, 1864,

13 Stat. 284, as amended July 13, 1866, 14 id. 138, was that of $1,000 specially provided for in that section. The penalty of five per cent and interest at the rate of one per cent per month, apply only to cases of default in the payment of duties upon incomes imposed by sect. 119 as amended. 13 id. 283 : 14 id. 480.

Judgment affirmed, the costs incident to each writ to be paid by the party suing it out.

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