LOGAN COUNTY v. UNITED STATES

No. 167.

169 U.S. 255 (1898)

LOGAN COUNTY v. UNITED STATES.

Supreme Court of United States.

Decided February 21, 1898.


Attorney(s) appearing for the Case

Mr. Charles C. Binney for appellants. Mr. Assistant Attorney General Pradt was on his brief.

Mr. Alphonso Hart for appellees. Mr. Fontaine T. Fox was on his brief.


MR. JUSTICE PECKHAM delivered the opinion of the court.

This application was made to recover taxes heretofore paid, and, like the one in the preceding case, it is based upon the statement that the tax could not be imposed as against the county of Logan, because it was a municipal corporation, and not subject to taxation by Congress upon its municipal revenues. United States v. Railroad Company, 17 Wall. 322...

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