Case Name: PENNSYLVANIA STEEL CO. et al. v. NEW YORK CITY RY. CO. et al. (and four other cases); In re SECOND AVE. R. CO. IN CITY OF NEW YORK et al. v. ROBINSON
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1915-09-27
Citations: 227 F. 1021
Docket Number: No. 317
Parties: PENNSYLVANIA STEEL CO. et al. v. NEW YORK CITY RY. CO. et al. (and four other cases). In re SECOND AVE. R. CO. IN CITY OF NEW YORK et al. v. ROBINSON.
Judges: Before COXE, WARD, and ROGERS. Circuit Judges.
Reporter: Federal Reporter
Volume: 227
Pages: 1021–1021

Head Matter:
PENNSYLVANIA STEEL CO. et al. v. NEW YORK CITY RY. CO. et al. (and four other cases). In re SECOND AVE. R. CO. IN CITY OF NEW YORK et al. v. ROBINSON.
(Circuit Court of Appeals, Second Circuit.
September 27, 1915.)
No. 317.
Appeal from the District Court of the United States for the Southern District of New York. Use and Occupation Proceeding. Motors Proceeding. On rehearing.
Denied.
Before COXE, WARD, and ROGERS. Circuit Judges.

Opinion:
PER CURIAM.
It was incorrectly stated in the opinion (225 Fed. 734, —C. C. A. -) that the Metropolitan receivers had paid the special franchise tax for 1907 due in October of that year. This, however, in no way affects the decision, whose purpose was to define the manner in which the account should be stated between the receivers and the Second Avenue Railroad OoinI>any, viz.: That down to June i, 1908, the receivers should be charged for úse and occupation with an amount equal to the stipulated rent, and thereafter to November 13, 1908, only with the net earnings of the road. As the receivers have not paid the tax in question, they must be charged with it. The motion for a rehearing is denied.