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Logan County v. United States, 169 U.S. 255 (1898)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Logan County v. United States, 169 U.S. 255 (1898)
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Logan County v. United States No. 167 Argued January 5-6, 1898 Decided February 21, 1898 169 U.S. 255
APPEAL FROM THE COURT OF CLAIMS
Syllabus
Where a railroad company pays a tax on its undistributed surplus under the Internal Revenue Act of June 30, 1864, c. 173, 13 Stat. 223, it is thereby paying a tax upon its own property, and such payment cannot be regarded as a payment of a tax upon a stock dividend thereafter declared by the company.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Logan County v. United States, 169 U.S. 255 (1898) in 169 U.S. 255 169 U.S. 256. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.
MLA:
U.S. Supreme Court. "Syllabus." Logan County v. United States, 169 U.S. 255 (1898), in 169 U.S. 255, page 169 U.S. 256. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.
Harvard:
U.S. Supreme Court, 'Syllabus' in Logan County v. United States, 169 U.S. 255 (1898). cited in 1898, 169 U.S. 255, pp.169 U.S. 256. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=G85P9FWWQ3Q2SDD.
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