United States v. Erie Railway Co.

106 U.S. 327, 1 S. Ct. 223, 27 L. Ed. 151, 16 Otto 327, 1882 U.S. LEXIS 1544, 3 A.F.T.R. (P-H) 2435

Opinions

Mr. CpiEF Justice Waite'

delivered the opinion of the court.

This judgment is reversed on the authority of Railroad Company v. Collector, 100 U. S. 595, and the cause is remanded-with instructions to enter a judgment in favor of the United States, for the equivalent in lawful money of the United States of the tax of nine thousand three- hundred pounds sterling, with interest at the rate of six per cent per annum from the several times when the same became due and payable according to the agreed statement of facts on which the submission was made below. As no claim was made on the argument in this court, either for a penalty or for the currency value of the pounds sterling when the taxes fell due, we have not considered the' questions, which would have arisen if such a demand had been made. For these reasons the judgment will be without penalties and for the present value of the pounds sterling in lawful money.

Reversed.