The New York herald., 1871-02-19
CIRCUIT COURT DECISIONS.
Judge woodrun has rendered decisions in the sub.
lalnaa

Judge woodrun has rendered decisions In the sub
.oinea cases.
Taxes on Money Received in Coih.
Wells, Fargo co. rs. Sheridan Shoob.-The
plaintlns are engaged in the express business, and
have received therein large amounts in coined
money anu large amounts in legal tender currency.
They also engaged In the transportation OF pas
sengers, &c, by stage coach and therein also have
received coined money and legal tender currency.
Being thereto required by the Of rne proper
district but protesting that they were not bound by
law SO 10 do, the plalntlns have made returns OF
such receipts, discriminating between coin and legal
tender currency ana having refused 10 pay the tax
upon the amount OF premium In coin or excess or
,evsI ,enaar cur-encv tho na onr SANE Sae sum ~
with authority from the defendant as collector, ap-
peareG at their place OF business 10 levy their
goods, ana threatened so TO levy for the collection
Of the tax upon such premiums, whereupon pro-
testing that the execution was Illegal and that they
were not 10y law chargeaDle with such tax on pre-
mlums the pialntn PAID to the defendant the
amount on the 10th OF January, 1865, Sl2 S2 and
Brought this actlon recover back the same Ii Is
not insisted that the tax was illegally charged II
'lsts or returns OF the gross amount receipts
CURED 10 be made TO the assessor by section i0s
Of the act of 1904 and gross amount or all the
cepts OF such express business IN section lo4 and
'gross receipts Of such railroad, stage coach or
other vehlce' in section l03 are within the require
ments or section SO OF the act OF 1866. The
last named section requires that returns or
lists oil income or articles or objects charged
with an internal tax discriminate between
receipts coin and receipts In legal tender currency
w
uon the things or values SO returned are subject 10
the assessment which was made in this case To
that extent, al least II is conceded the case OF the
Pacific Insurance Company vs.. Soule 4 Wallace,
433l Is conclusive The Supreme Court there held
distinctly that the person receiving income or other
moneys subject 10 tax duty in coined money, and
making his return under the ninth section OF the
act OF 1866 Is 70 pay the tax in ega tender currency
and that the difference in value between coined
money and legal tender curreacy must be ADDED TO
his return when made IN coined money, and the tax
duty must be assessed and paid on the amount
however q
plaIntils lists or returns OF the gross amount of
recepts-or the gross amount OF all the receipts OF
eucn express business and gross receipts OF their
stage coaches are not included IN section nine of the
act Of 1866; that the words returns lists OF IN
come OF articles or objects charged with internal
tax DO not embrace the receipts last named After
adverng 10 the law of the question. The Judge holds
that 10 Just reason can be given why an express
company which conducts Its business Oh the basis
oil receipts In coin should Tor that reason less
tax or duty thau one which receives its compensa-
tion an legal tender currency, ana the law should
not De construed 10 work such inequality unless It's
terms plainly require IL. The defendant must have
Judgment. with costs.
Taxes on Wholesale Liquor Dealers.
Edlcdrd Usdey7tHE ei al. Us. AL1'ed Pleasontcn,
Coltecor.-Ths a suit instituted against Collec-
tor Pleasonton 10 recover back the sum OF S257 49,
assessed upon the plaintiff on the ground that he
was wholesale liquor dealer. The piainti1 con-
tested the TACT that he was such dealer under the
law: but the decision Of The Judge maintains the
opposite view and tnat the tax was properly col
lectabe. Judgment must be entered for the defend
ant, with costs.
Gross Receipts Of Steamboat Companies.
7ne Netc Jersey Steamboat Company Us. AIRED
P2epsonton, CoIector-TtOo CaSes.-In this case
Judge Woodruff holds that the plaintiffs attempt to
withdraw from the designation or "gross receipts
from passengers portien thereof because they
discriminate In their charge TO passengers, assign
Ing portion 10 the mere right Of passage and por
ton TO the use OF the berth on the steamer in which
the passenger necessarily passed portion OF the
period Of carriage is not warranted by the law or by
the sensible meaning OF the language gross
cepts from passengers The defendant must have
judgment win costs, in Two cases.