Copyright
Arthur W Machen.

A treatise on the federal corporation tax law of 1909 [electronic resource] : together with appendices containing the act of Congress and Treasury regulations, with annotations and explanations and forms of returns online

. (page 1 of 17)
Online LibraryArthur W MachenA treatise on the federal corporation tax law of 1909 [electronic resource] : together with appendices containing the act of Congress and Treasury regulations, with annotations and explanations and forms of returns → online text (page 1 of 17)
Font size
QR-code for this ebook


LIBRARY

OF THE

UNIVERSITY OF CALIFORNIA.

Class



A TREATISE ON THE

FEDERAL CORPORATION
TAX LAW OF 1909



A TEEATISE

ON THE

FEDERAL

CORPORATION TAX LAW
OF 1909

TOGETHER WITH APPENDICES

CONTAINING THE ACT OF CONGRESS AND TREASURY

REGULATIONS WITH ANNOTATIONS AND

EXPLANATIONS AND FORMS

OF RETURNS

By
ARTHUR W. MACHEN, JB.,

OF THE BALTIMORE BAB
AUTHOR OP " THE MODERN LAW OP CORPORATIONS "



BOSTON

LITTLE, BROWN, AND COMPANY
1910



Copyright, 1910,
BY ARTHUR W. MACHEN, JB.



All rights reserved



^printer*
S. J. PARKHILL <fe Co., BOSTON, U. S. A.



PREFACE

THE publication of a commentary upon the new
federal tax on corporations, companies and associa-
tions needs no apology. Upon a matter of such
importance as this new tax law, corporations
should certainly know their rights, even those
which they may not, knowing, dare maintain. All
business corporations throughout the country will
be called upon within the next few weeks to make
returns under this statute; and in order to do so
intelligently and without risk to themselves, they
and their counsel must ascertain their rights and
liabilities much more thoroughly than can be done
by a mere perusal of the Act of Congress. In order,
however, to be of assistance at this juncture, it is
necessary that a treatise should be published
speedily. Time is of the essence. The indulgence
of the reader is, therefore, asked for any defects in
this book which but for the necessity of despatch in
its preparation and publication the author might
have been able to remedy.

Every energy has been bent to the one object of
furnishing practical assistance in what may not
inappropriately be described as an emergency.
The aim has been to explain whatever may be cer-



236362



VI PREFACE.

tain in respect to this statute, and to suggest debat-
able questions. The decisions under former federal
statutes taxing incomes, or the earnings of corpora-
tions, as well as relevant decisions under the English
income-tax laws, will be found, it is hoped, to be
fully collected. It is believed, therefore, that the
book is more than a mere " annotated -edition " of
the Act of Congress. In respect to points of general
law particularly of general corporation law
which have a bearing upon the new federal statute,
it has seemed better usually to refer to text-books
where those questions are discussed or to encyclo-
pedias where full citations of authorities may be
found, rather than to set out the authorities in full
with a consequent unreasonable increase in the size
of the volume and of a protracted delay in its
publication.

A. W. M., JR.
BALTIMORE, January 17th, 1910.



TABLE OF CONTENTS

PAGE

TABLE OF CASES ix

TABLE OF FEDERAL STATUTES CITED .... xxiii



CHAPTER I
1-3. INTRODUCTORY



CHAPTER II
4-14. WHAT is THE TAX ON .



CHAPTER III

15-29. WHAT COMPANIES ARE SUBJECT TO THE

TAX 17



CHAPTER IV

( 30-84. How THE TAXABLE INCOME is CALCU-
LATED 37

CHAPTER V
1 85-118. THE RETURN 103

CHAPTER VI
\ 119-131. THE ASSESSMENT AND COLLECTION . 139



Viil CONTENTS.

PAGE

CHAPTER VII
132-138. REMEDIES 158

CHAPTER VIII
139-149. CONSTITUTIONALITY 170

APPENDIX I
TEXT OP THE ACT OF CONGRESS 185

APPENDIX II

REGULATIONS OP THE TREASURY DEPARTMENT,

WITH ANNOTATIONS 201

APPENDIX III

FORMS OF RETURNS 227

INDEX 241



TABLE OF CASES CITED

[References are to sections]

SECTION

Adams Express Co. v. Ohio, 166 U. S. 185; 17 Sup.

Ct. Rep. 604 5

Agnew v. Haymes, 141 Fed. 631 137

Alexandria Canal Co. v. The District, 5 Mackey (D. C.)

376 134

Alianza Co. v. Bell, (1906) A. C. 18 . . . . 53, 57

American Sugar Ref. Co. v. Rutan, 123 Fed. 979 . 34,^43

Anthony v. Caswell, 15 R. I. 159; 1 Atl. 290 . . 38
Apthorpe v. Peter Schoenhofer Brewing Co., 80 L. T.

395 34

Armour v. Roberts, 151 Fed. 846 137

Assessor v. Osbornes, 9 Wall. 567, 574 . ... 137
Attorney-General v. Till, 54 Sol. J. 132; (1909) 1 K. B.

694 105

Audenreid v. East Coast Milling Co., 124 Fed. 697 . 28

Bailey v. Clark, 21 Wall. 284 78

Bailey v. Railroad Co., 22 Wall. 604 .... 74
Bailey v. Railroad Co., 106 U. S. 109; 1 Sup. Ct. Rep.

62 74

Baltzell v. Church Home & Infirmary, 110 Md. 244;

73 Atl. 151 26

Bank v. Tennessee, 104 U. S. 493 43

Bank for Savings v. Collector, 3 Wall. 295 . . . 67
Bartholomay Brewing Co. v. Wyatt, (1893) 2 Q. B. 499 37

Blacklock v. United States, 208 U. S. 75 . . . 125

Boardman v. McClure Co., 123 Fed. 614 . . . 28



X TABLE OF CASES CITED.

[References are to sections]

SECTION

Borough of Carlisle v. Marshall, 36 Pa. St. 397 . . 38

Boske v. Commingore, 177 U. S. 459 . . . . 128
Bradfield v. Roberts, 175 U. S. 291; 20 Sup. Ct. Rep.

121 18

Brampton v. Beddoe, 13 C. B. N. S. 538 ... 28

Braun v. Sauerwein, 10 Wall. 218 . . . . . 137

Brickwood & Co. v. Reynolds, (1898) 1 Q. B. 95 . . 47

Brown v. Watt, 50 J. P. 583 81

Burrough v. Abel, 105 Fed. 366 137

Butterworth v. Hoe, 112 U. S. 50; 5 Sup. Ct. Rep. 25 134

Caesar v. Capell, 83 Fed. 403 28

California v. Central Pac. R. R. Co., 127 U. S. 1; 8

Sup. Ct. Rep. 1073 ...... 145

Carey v. Curtis, 3 How. 236 137

Carey v. Savings Union, 22 Wall. 38 .... 74

Carrick v. Lamar, 116 U. S. 423; 6 Sup. Ct. Rep. 424 134

Central of Ga. Ry. Co. v. Wright, 207 U. S. 127 . . 107
Central Nat. Bank v. United States, 137 U. S. 355; 11

Sup. Ct. Rep. 126 68

Central Pac. R. R. Co. v. California, 162 U. S. 91; 16

Sup. Ct. Rep. 766 145

Central R. R. Co. v. Collins, 40 Ga. 582 ... 47

Central Trust Co. v. Treat, 171 Fed. 301 ... 43

Chadwick, Re, 1 Lowell, 439 108

Chadwick v. Pearl Life Ins. Co., (1905) 2 K. B. 507 . 36

Chamberlain v. Anthony, 21 R. I. 331 . . . . 90

Charleston Nat. Bank v. Melton, 171 Fed. 743 . . 40

Cheatham v. United States, 92 U. S. 85 . . . 137
Cheeseborough v. United States, 192 U. S. 253; 24

Sup. Ct. Rep. 262 137, 137, 138

Chicago Distilling Co. v. Stone, 140 U. S. 647; 11 Sup.

Ct. Rep. 862 137

Chicago, etc., R. R. Co. v. Page, 1 Biss. 461 . . . 74
Christie-Street Commission Co. v. United States, 136

Fed. 326 137,137



TABLE OF CASES CITED. xi
[References are to sections]

SECTION

City of Lexington v. Fishback's Trustee, 60 S. W. 727;

22 Ky. Law. Rep. 1392 38

Clerical, etc., Ass. Soc. v. Carter, 22 Q. B. D. 444 . 43

Cleveland Trust Co. v. Lauder, 19 Oh. Circ. Ct. 217 . 40

Clews v. Woodstock Iron Co., 44 Fed. 31 ... 28

Clinkenbeard v. United States, 21 Wall. 65 ... 137

Colgate v. U. S. Leather Co., 72 Atl. 126 (N. J. Eq.) . 18

Colquhoun v. Brooks, 14 A. C. 493 .... 37
Coltness Iron Co. v. Black, 6 A. C. 315 . . . . 53, 57
Commissioners v. Buckner, 48 Fed. 533 . . 137, 137, 137
Commissioners for Income Tax v. Pemsel, (1891) A. C.

531 26

Commissioner for Taxes v. Eastern Extension etc. Tel.

Co., (1906) A. C. 526 77

Commissioners of Taxation v. Kirk, (1900) A. C. 588 77

Commissioner of Patents v. Whitely, 4 Wall. 522 . 134
Commonwealth v. Kelley, 177 Mass. 221; 58 N. E. 691 17
Commonwealth v. Lancaster Sav. Bank, 123 Mass. 493 29
Commonwealth v. Provident Bicycle Ass'n., 178 Pa.

636; 36 L. R. A., 589; 36 Atl. 197 .... 20
Cooper Mfg. Co. v. Ferguson, 113 U. S. 727; 5 Sup.

Ct. Rep. 739 ......... 28

Cotton Press Co. v. Collector, 1 Woods, 296 . . . 138

County of Greene v. Daniel, 102 U. S. 187, 195 . . 134
County of Ramsay v. Chicago, etc., Ry. Co., 33 Minn.

537; 24 N. W. 313 . . 43

County of Todd v. St. Paul, etc., Ry. Co., 38 Minn. 163;

36 N. W. 109 43, 43

Crown Cork & Seal Co. v. State, 40 Atl. 1074; 87 Md.

687; 53 L. R. A. 417 40

Cummings v. Akron Cement, etc., Co., 6 Blatchf. 509,

511 17

Davenport v. County of Dodge, 105 U. S. 237 . . 134

Davis & Rankin, etc., Co. v. Dix, 64 Fed. 406 .. 28
DeBary v. Dunne, 162 Fed. 961 .... 137, 137



xii TABLE OF CASES CITED.

[References are to sections]

SECTION

Decatur v. Paulding, 14 Pet. 497 134

Delage v. Nugget Polish Co., 92 L. T. 682 ... 36
Delaware R. Co. v. Prettyman, 7 Fed. Cas. 408 . 133, 136
Delaware Railroad Tax, Re, 18 Wall. 206 ... 4
DeLima v. Bidwell, 182 U. S. 1; 21 Sup. Ct. Rep. 743 27
Detroit v. Lewis, 109 Mich. 155; 66 N. W. 958; 32

L. R. A. 439 38

Dollar Sav. Bk. v. United States, 19 Wall. 227, 240 114, 126
Dooley v. United States, 182 U. S. 222; 21 Sup. Ct.

Rep. 762 27, 137

Dooley v. United States, 183 U. S. 151; 22 Sup. Ct.

Rep. 62 27

Duke of Norfolk v. Lamarque, 24 Q. B. D. 485 . . 47

East Indian Ry. Co. v. Secretary of State, (1905) 2

K. B. 413 36

Eastern Bldg. Assn. v. Bedford, 88 Fed. 7 ... 28
Edison El. 111. Co. v. United States, 38 Ct. of Cl. 208 . 138
Elliott v. Swartwout, 10 Pet. 137 .... 137, 137
Empire Milling, etc., Co. v. Tombstone Mill, etc., Co.

100 Fed. 910 28,28

Equitable Life Ass. Soc. v. Bishop (1900) 1 Q. B. 177 20

Ericksen v. Last, 8 Q. B. D. 414 77

Erie Ry. Co. v. Pennsylvania, 21 Wall. 492-497 . . 28
Erskine v. Hohnbach, 14 Wall. 613 ... 136, 136
Erskine v. Van Arsdale, 15 Wall. 75 ... 137, 137
Ewing v. Burnet, 11 Pet. 41, 54 17

Farrell v. United States, 167 Fed. 639 . . . 114, 137

Foley v. Fletcher, 3 H. & N. 769 36

Ford v. Delta, etc., Co., 164 U. S. 662, 674; 17 Sup.

Ct. Rep. 230 17,43,69

Forder v. Handyside, 1 Ex. D. 233 .... 53, 57
Fourteen Diamond Rings, 183 U. S. 176; 22 Sup. Ct.

Rep. 59 . 27



TABLE OF CASES CITED. xiii

[References are to sections]

SECTION

Frawley, Bundy & Wilcox v. Pennsylvania Casualty

Co., 124 Fed. 259 28, 28

Gaines v. Thompson, 7 Wall. 347 134

Galveston, Harrisburg, etc., Ry. Co. v. Texas, 210

U. S. 217 6, 6

General Accident, etc., Corp. v. McGowan (1908) A. C.

207 58

Gibbons v. Mahon, 136 U. S. 549; 10 Sup. Ct. Rep. 1057 34
Gilchrist v. Helena, etc., R. Co., 47 Fed. 593 . . 28
Gillatt v. Colquhoun, 33 W. R. 258 .... 52, 57

Gleason v. McKay, 134 Mass. 419 11

Good Hope Co. v. Railway Barb Fencing Co., 22 Fed.

635 28

Grainger v. Gough (1896), A. C. 325 . . . 28, 28, 28
Gramophone & Typewriter v. Stanley, (1908) 2 K. B. 89 34, 43
Grant v. Hartford, etc., R. R. Co., 93 U. S. 225 . . 31, 47
Gray v. Darlington, 15 Wall. 63, 66 ... 31, 35, 35
Greene v. Mumford, 4 R. I. 313; 319-320 ... 38
Gregg v. Sanford, 65 Fed. 151; 12 C. C. A. 525 . . 16
Gresham Life Ass. Soc. v. Bishop, (1902) A. C. 287 . 37, 37
Gresham Life Ass. Soc. v. Styles, (1892) A. C. 309 . 58
Grove v. Young Men's Christian Assn., 88 L. T. 696 . 26
Gulf, etc., R. R. Co. v. Hewes, 183 U. S. 66; 22 Sup.

Ct. Rep. 26 11

Guthrie v. Pittsburg, etc., Ry. Co., 138 Pa. 433 . . 38

Haight & Freese Co. v. McCoach, 135 Fed. 894 . . 137

Hall, John Junior & Co. v. Rickman, (1906) 1 K. B. 311 57

Hamilton Co. v. Massachusetts, 6 Wall. 632 . . . 11, 11

Hammock v. Farmers' L. & T. Co., 105 U. S. 77 . 17

Hazeltine v. Mississippi Fire Ins. Co., 55 Fed. 743 . 28

Head-Money Cases, 112 U. S. 580; 5 Sup. Ct. Rep. 247 146

Hercules Mut. Life Ass. Soc., 12 Fed: Cas. 12 .. 20

Herold v. Kahn, 159 Fed. 608; 86 C, C. A. 598 . . 137



Xiv TABLE OF CASES CITED.

[References are to sections]

SECTION

Herold v. Kahn, 163 Fed. 947 . 137

Herold v. Shanley, 146 Fed. 20 137

Hesketh v. Bray, 21 Q. B. D. 444 47

Hicks v. James, 48 Fed. 542 137

Holy Trinity Church v. United States, 143 U. S. 457,

462 3

Home Insurance Co. v. New York, 134 U. S. 594; 10

Sup. Ct. Rep. 593 40

Honolulu Transit Co. v. Wilder, 211 U. S. 137, 142 . 5, 11

Hubbard v. Collector, 12 Wall. 1 137

Hubbard v. Kelley, 8 W. Va. 46 . . . . . 137

Hunter v. Rex, (1904) A. C. 161 49

Illinois Central R. R. Co. v. Decatur, 147 U. S. 190;

13 Sup. Ct. Rep. 293 69

Illinois Central R. R. Co. v. Irwin, 72 111. 452 . . 43

Imperial Fire Ins. Co. v. Wilson, 35 L. T. N. S., 271 58

Independent Ins. Co., 13 Fed. Cas. 13 .... 20
Inhabitants of Worcester v. Western Railroad Co., 4

Met. 564 43

Jackson Lumber Co. v. McCrimmon, 164 Fed. 759 . 129

James v. Hicks, 110 U. S. 272; 4 Sup. Ct. Rep. 6 . 137

Kearns, In Re, 64 Fed. 481 127

Kendall v. Stokes, 3 How. 87 134

Kendall v. United States, 12 Pet. 524 .... 134

King v. United States, 99 U. S. 229 .... 114
King's County Sav. Institution v. Blair, 116 U. S. 200,

205; 6 Sup. Ct. Rep. 353 ... 137, 137, 137, 138
Kinney, Re, 102 Fed. 468 .... 109, 110, 127

Kinney v. Conant, 166 Fed. 720 137

Knowlton v. Moore, 178 U. S. 41; 20 Sup. Ct. Rep.

747 .... - 146,146

Kodak, Ltd. v. Clark, (1903) 1 K. B. 505 ... 34



TABLE OF CASES CITED. XV

[References are to sections]

SECTION

Lamar Water, etc., Co. v. Lamar, 32 L. R. A. 157, 165;

128 Mo. 188; 26 S. W. 1025; 31 S. W. 756 . . 69

Last v. London Ass. Co., 10 A. C. 438 . . . . 20

Latrobe v. Mayor, etc., of Baltimore, 19 Md. 13 .. 38

Lawless v. Sullivan, 6 A. C. 373 33, 53

Leather Mnfrs. Nat. Bank v. Treat, 128 Fed. 262; 62

C. C. A. 644 78

Lincoln v. United States, 197 U. S. 419; 25 Sup. Ct.

Rep. 455 . 27

Little Miami, etc., R. R. Co. v. United States, 108 U. S.

277; 2 Sup. Ct. Rep. 627 53, 53, 113, 114, 114, 122, 126

Llewellyn's Appeal, 103 Pa. 458 47

Londoner v. Denver, 210 U. S. 373 .... 107
Lovell & Christmas v. Commissioners of Texas, (1908)

A.C.46 28,28,77

McClain v. Pennsylvania Co., 108 Fed. 618; 47 C. C. A.

529 137

McClung v. Silliman, 2 Wheat. 369 .... 134

McClung v. Silliman, 6 Wheat. 598 .... 134
McCrary v. United States, 195 U. S. 27; 24 Sup. Ct.

Rep. 759 146

McCulloch v. Maryland, 4 Wheat. 316 .... 145
McDonald v. Mass. Gen. Hospital, 120 Mass. 432; 21

Am. Rep. 529 26

McGowan v. Larsen, 66 Fed. 910; 14 C. C. A. 178 . 121

Mclntire v. Wood, 7 Cranch, 504 134

McLeod v. Lincoln Medical College, (Neb.) 96 N. W.

265 26

Mackay v. San Francisco, 128 Cal. 678; 61 Pac. 382 . 38

Magee v. Denton, 5 Blatchf. 130 37

Magoun v. Illinois Trust, etc., Co., 170 U. S. 283; 18

Sup. Rep. 594 146

Maine v. Grand Trunk Ry. Co., 142 U. S. 217; 12 Sup.

Ct. Rep. 121, 163 10, 142

Maudell v. Pierce, 3 Cliff. 135 29



TABLE OF CASES CITED.
[References are to sections]

SECTION

Manhattan Co. v. Blake, 148 U. S. 412; 13 Sup. Ct.

Rep. 640 40

Mansfield v. Excelsior Refining Co., 135 U. S. 326 . 125
Marbury v. Madison, 1 Cranch, 137 . . . 134, 134
Marsh v. Sanders, 110 La. 726; 34 So. 752 . . . 116
Memphis City v. Dean, 8 Wall. 64, 73 . . . . 133
Merchants Ins. Co. v. McCartney, 1 Lowell, 447 . . 34, 39
Mersey Docks v. Lucas, 8 A. C. 891 . . . . 17

Miles v. Johnson, 59 Fed. 38 133

Missouri River, etc., Co. v. United States, 19 Fed. 66 126
Morrill v. Jones, 106 U. S. 466; 1 Sup. Ct. Rep. 423 . 90
Murdoch v. Ward, 178 U. S. 139; 20 Sup. Ct. Rep. 775 40
Mutual Life Ins. Co. v. Speatley, 172 U. S. 602 . . 28, 28

National Union v. Marlow, 74 Fed. 775; 21 C. C. A. 89 24
New York, Lake Erie, etc., Co. v. Pennsylvania, 158

U.S. 431; 15 Sup. Ct. Rep. 900 40

New York Life Ins. Co. v. Styles, 14 A. C. 381 . . 20
New York State v. Roberts, 171 U. S. 658; 19 Sup. Ct.

Rep. 58 4, 78

Norton v. Atchison, etc., R. Co., 61 Fed. 618 . . 28

Oakland Sugar Mill Co. v. Wolf Co., 118 Fed. 239;

55 C. C. A. 193 28

Pacific Ins. Co. v. Soule, 7 Wall. 433 .... 142
Paddington Burial Board v. Commissioners of Inland

Revenue, 13 Q. B. D. 9 26

Palmer v. McMahon, 133 U. S. 660, 669; 18 Sup. Ct.

Rep. 324 107

Patton v. B>-ady, 184 U. S. 608; 22 Sup. Ct. Rep. 493 144, 146
People v. Am. Bell. Tel. Co., 117 N. Y. 241; 22 N. E.

1057 28, 78, 78

People v. Board of Trade, 80 111. 134, 136 ... 17
People v. Campbell, 138 N. Y. 543; 34 N. E. 370; 20

L. R. A. 453 ....... 28,78,78,78



TABLE OF CASES CITED. Xvil

[References are to sections]

SECTION

People v. Coleman, 119 N. Y. 137; 23 N. E. 488; 7

L. R. A. 407 38

People v. Neff, 34 N. Y. App. Div. 83 . . . .18, 26
People v. Wemple, 117 N. Y. 136; 6 L. R. A. 303;

22 N. E. 1046 16

People v. Wemple, 133 N. Y. 323; 31 N. E. 238 . . 78
People v. Wemple, 148 N. Y. 690; 43 N. E. 176 . 78, 78
People ex rel. Devoe Co. v. Roberts, 51 N. Y. Ap. Div.

77; 64 N. Y. Supp. 494 44

People ex rel. Fort George Realty Co. v. Miller, 179

N. Y. 49 78

People ex rel. Niagara, etc., Co. v. Roberts, 30 N. Y.

App. Div. 180; 157 N. Y. 676 78

People ex rel Singer Mfg. Co. v. Wemple, 150 N. Y. 46 78
People ex rel. Union Trust Co. v. Coleman, 126 N. Y.

433; 27 N. E. 818; 12 L. R. A. 762 . . . . 61
People ex rel. Wall, etc., Co. v. Miller, 181 N. Y. 328 . 44, 78
Philadelphia Contributorship v. Commonwealth, 98

Pa. 48 40, 53

Philadelphia, etc., S. S. Co. v. Pennsylvania, 122 U. S.

326; 7 Sup. Ct. Rep. 1118 11,40

Plummer v. Coler, 178 U. S. 115; 20 Sup. Ct. Rep. 829 4, 40
Pollock v. Farmers' L. & T. Co., 157 U. S. 429; 15 Sup.

Ct. Rep. 673; 158 U. S. 601; 15 Sup. Ct. Rep. 912

. 40, 41, 42, 130, 130, 133, 141, 143, 144, 149
Pommery v. Apthorpe, 56 L. J. Q. B. 155 . . . 28
Ponce v. Roman Catholic Church, 210 U. S. 296, 309 . 27
Powell v. United States, 135 Fed. 881 . . . . 90
Provident Inst. v. Massachusetts, 6 Wall. 611 . . 11

Railroad v. Berks County, 6 Pa. St. 70 .... 43

Railroad Co. v. Collector, 100 U. S. 595 ... 4

Redding, Re, (1897) 1 Ch. 876 . . . . . 33

Reid's Brewery Co. v. Mole, (1891) 2 Q. B. 1 . . 43

Rex v. Special Commissioner, 98 L. T. 446 ... 26

Reynolds v. Williams, 4 Bias. 108 . . . . . 34



TABLE OF CASES CITED.
[References are to sections] .

SECTION

Rhymney Iron Co. v. Fowler, (1896) 2 Q. B. 79 . . 47

Richardson v. Boston, 148 Mass. 508; 20 N. E. 166 . 38

Royal Ins. Co. v. Watson, (1897) A. C. 1 . . . 47

Russell v. Town & County Bank, 13 A. C. 418 . . 45, 47



St. Andrew's Hospital v. Shearsmith, 19 Q. B. D. 624 26

St. Louis Bldg., etc., Ass'n v. Lightner, 47 Mo. 393 . 40

St. Louis Breweries v. Apthorpe, 79 L. T. 551 . . 34

St. Louis Wire-Mill Co., 32 Fed. 802 .... 28
Salt Lake City v. Hollister, 118 U. S. 256; 6 Sup. Ct.

Rep. 1055 44

Santa Clara Female Academy v. Sullivan, 116 111. 375;

6 N. E. 183; 56 Am. Rep. 776 26, 28

Schafer v. Craft, 144 Fed. 907 127

Schuylkill Nav. Co. v. Elliott, 21 Fed. Cas. 762 . . 148
Schwarzchild v. Rucker, 143 Fed. 656 . . . 137, 137

Scott v. Abbott, 160 Fed. 573 63

Scottish Provident Ass'n v. Allan, (1903) A. C. 129 . 33, 37

Scottish Union, etc., Ins. Co. v. Bowland, 196 U. S. 611 78

Secretary of State v. Scoble, (1903) A. C. 299 . . 36

Selden v. Equitable Trust Co., 94 U. S. 419 . . . 67

Sheffield, Re, 64 Fed. 833 145

Sheridan v. Allen, 153 Fed. 568; 82 C. C. A. 522 . 125
Sioux City & Pac. R. R. Co. v. United States, 110 U. S.

205; 3 Sup. Ct. Rep. 565 65

Smith v. Grayson County, (Texas) 44 S. W. 921, 923 . 47

Snyder v. Marks, 109 U. S. 189; 3 Sup. Ct. Rep. 157 . 133

Society for Savings v. Coite, 6 Wall. 594 ... 11, 40
South Carolina v. United States, 199 U. S. 437; 26

Sup. Ct. Rep. 110 145

Southwell v. Savill Bros., (1901) 2 K. B. 349 . . 47
Southwestern R. R. Co. v. Wright, 116 U. S. 231; 6

Sup. Ct. Rep. 375 43

Speer v. Colbert, 200 U. S. 130; 26 Sup. Ct. Rep. 201 18
Spreckels Sugar Ref. Co. v. McClain, 192 U. S. 397; 24



TABLE OF CASES CITED. XIX

[References are to sections]

SECTION

Sup. Ct. 376; 113 Fed. 244; 51 C. C. A. 201

29, 39, 43, 43, 43, 90, 142, 146

Spreckels Sugar Ref. Co. v. McClain, 109 Fed. 76 . 29, 39
Stanley v. Supervisors of Albany, 121 U. S. 535, 550-

551; 7 Sup. Ct. Rep. 1234 137

State v. B. & O. R. R. Co., 48 Md. 49, 80 . . 43, 43, 43

State v. Collector, 25 N. J. Law Rep. 315 ... 43
State v. Commissioners of Mansfield, 23 N. J. Law 510;

57 Am. Dec. 409-n 43

State v. Taylor, (111.) 89 N. E. 271 61

State v. Willard, 77 Minn. 190; 79 N. W. 829 . . 38

Stevens v. Bishop, 20 Q. B. D. 442 .... 47

Stockard v. Morgan, 185 U. S. 27; 22 Sup. Ct. Rep. 576 6

Stockdale v. Insurance Co., 20 Wall. 323 ... 148

Strong & Co. v. Woodifield, (1906) A. C. 448 . . 47, 81
Stutsman County v. Wallace, 142 U. S. 293; 12 Sup.

Ct. Rep. 297 . 136

Sullivan v. Sheehan, 89 Fed. 247 . . . . 28

Sully v. Attorney-General, 5 H. & N. 711 . . . 77

Swigert, Re, 119 111. 83; 6 N. E. 469 .... 43

Tennant v. Smith, (1892) A. C. 150 .... 33

Thatcher v. United States, 15 Blatchf. 15 .. . 90

Tischler v. Apthorpe, 52 L. T. N. S. 814 ... 28

Tucker v. Ferguson, 22 Wall. 527, 575 .... 42

Tucker v. Grier, 160 Fed. 611; 87 C. C. A. 513 . 127, 137

Turner v. Evans, 2 E. & B. 512 28

Tyrrell v. Mayor, etc., of New York, 159 N. Y. 239;

53 N. E. 1111 17

United States v. Am. Bell. Tel. Co., 29 Fed. 17 .. 28
United States v. Black, 128 U. S. 40; 9 Sup. Ct. Rep.

12 134,134

United States v. Elaine, 139 U. S. 306; 11 Sup. Ct.

Rep. 607 134



XX TABLE OF CASES CITED.

[References are to sections]

SECTION

United States v. Central Natl. Bank, 137 U. S. 255;

S. C. 10 Fed. 612 53, 54

United States v. Eaton, 144 U. S. 677 . . . 90, 101
United States v. Fisher, 2 Cranch, 358 .... 3

United States v. Frost, 25 Fed. Gas. 1221 ... 37
United States v. Isham, 17 Wall. 496 .... 17
United States v. Hyams, 146 Fed. 15 .... 90
United States v. Lacher, 134 U. S. 624; 10 Sup. Ct.

Rep. 625 . 17

United States v. Lamson, 165 Fed. 80 . . . .90, 90
United States v. Lamson, 173 Fed. 673 . . . 90, 101
United States v. Little Miami, etc., R. R. Co., 1 Fed.

700 113, 114, 114, 122

United States v. Louisville & N. R. Co., 33 Fed. 829 . 49
United States v. Mann, 95 U. S. 580 . . . 130

United States v. Marion Trust Co., 143 Fed. 301; aff.

205 U. S. 539 114

United States v. Marquette, etc., R. Co., 17 Fed. 719 . 126
United States v. Mayer, Deady, 127 .... 37, 54
United States v. Morse, 161 Fed. 429 .... 63
United States v. Palmer, 3 Wheat. 610 .... 3

United States v. Philadelphia, etc., R. R. Co., 123 U. S.

113; 8 Sup. Ct. Rep. 77 113

United States v. Railroad Co., 17 Wall. 322 ... 4

United States v. Rindskopf, 105 U. S. 418 ... 137
United States v. Savings Bank, 104 U. S. 728 137, 138, 138
United States v. Schillinger, 14 Blatchf. 71 ... 37
United States v. Schurz, 102 U. S. 378 . . . . 134
United States v. Smith, 1 Sawy. 277 .... 35, 37
United States v. Snyder, 149 U. S. 210 . . . . 125
United States v. Three Railroad Cars, 1 Abb. (U. S.)

196 17

United States v. Two Hundred Barrels of Whiskey, 95

U. S. 571 . 90

United States v. U. S. Fidelity & Guaranty Co., 144

Fed. 866 . 101



TABLE OF CASES CITED. xxi

[References are to sections]

SECTION

United States v. U. S. Fidelity & Guaranty Co., 158
Fed. 604 101

United States v. Windom, 137 U. S. 636; 11 Sup. Ct.
Rep. 197 134

Van Dresser v. Oregon Ry., etc., Co., 48 Fed. 202 . 28
Veazie Bank v. Fenno, 8 Wall. 533 .... 145
Vermont Central R. Co. v. Burlington, 28 Vermont, 193 43

Watson v. Royal Ins. Co., (1896) 1 Q. B. 41 . . 47
Watson v. Sandie, (J898) 1 Q. B. 326 . . . . 28
Webber Hospital Ass'n v. McKenzie, (Me.) 71 Atl. 1062 18
Werle & Co. v. Colquhoun, 20 Q. B. D. 753 . . 28, 28

Western Union Tel. Co. v. Massachusetts, 125 U. S.

530; 8 Sup. Ct. Rep. 961 142

Westhus v. Union Trust Co., 164 Fed. 795; 90 C. C. A.

441 114

Wright v. Blakeslee, 101 U. S. 174 . . . . 137, 137



TABLE OF FEDERAL STATUTES
CITED

[References are to sections]

SECTION

REVISED STATUTES

Section 1 130n.

Section 5 . . 29

Section 161 128

Section 251 88, 128

Section 321 . . 90n., 129

Section 3152 104

Section 3163 106, 130

Section 3164 130

Section 3165 . 88, 130

Section 3169 130

Title 35, Chapter 2 (heading) 129n.

Section 3172 106

Section 3173 130

Section 3174 130

Section 3175 ....... 109, 130

Section 3176 130

Section 3177 130

Section 3179 . 130

Section 3180 130

Section 3182 129

Section 3183 123

Section 3184 130

Sections 3187-3195 125

Sections 3196-3205 . . 125



XXIV TABLE OF FEDERAL STATUTES CITED.

[References are to sections]

SECTION

REVISED STATUTES Continued

Section 3205 125

Section 3206 125

Section 3207 125

Section 3209 125

Section 3214 126n.

Section 3220 138

Section 3224 132

Section 3226 137

Section 3227 137

Section 3228 138

Section 3249 90n.



ACT, Aug. 15, 1876, c. 304 88

ACT, March 1, 1879, c. 125

Section 2 104, 130

Sections 125

ACT, Aug. 27, 1894, c. 349 (Income Tax Law)

Section 28 69

Section 34 130

Section 36 101

ACT, May 28, 1896, c. 252, section 19 .... 88
ACT, June 13, 1898, c. 448 (War Revenue Act), sec-
tion 28 43

ACT, March 2, 1901, c. 814 88

ACT, May 9, 1902, c. 784 (Oleomargarine Act), sec-
tion 6 lOln.

ACT, Aug. 5, 1909, c. 6

Title 3

Section 1 27

Section 5 27

Section 38

Par. 1 . 5, 6, 9, 10, 15, 17, 19, 21, 22, 23, 24, 25,

26, 27, 28, 29, 37, 38, 44A, 45, 84A, 121

Par. 2 . 10, 27, 31, 33, 45, 46, 49, 50, 53, 55, 57,



TABLE OF FEDERAL STATUTES CITED. XXV

[References are to sections]


1 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Online LibraryArthur W MachenA treatise on the federal corporation tax law of 1909 [electronic resource] : together with appendices containing the act of Congress and Treasury regulations, with annotations and explanations and forms of returns → online text (page 1 of 17)