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Stockdale v. the Insurance Companies

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eBook details

  • Title: Stockdale v. the Insurance Companies
  • Author : United States Supreme Court
  • Release Date : January 01, 1873
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 71 KB

Description

Messrs. Charles Case and J. D. Rouse, in support of the judgment below: 1. The tax of five per cent. imposed upon the dividends of railroad companies by section 122 of the act of June 30th, 1864, as amended, is a tax upon the income of the stockholder, and not a tax upon the corporation.


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