The Federal Reporter. Volume 19: Cases Argued and Determined in the Circuit and District Courts of the United States. February-May, 1884. Page: 66
This legislative document is part of the collection entitled: The Federal Reporter and was provided to UNT Digital Library by the UNT Libraries Government Documents Department.
Extracted Text
The following text was automatically extracted from the image on this page using optical character recognition software:
DBAL ZBPOR~M.
and labor was far more expensive, than contemplated in the specific
cations. You have heard the statements and explanations of the
plaintiff. Several intelligent and experienced builders and artisans
have, in their testimony, explained the terms of art used in the plans
and specifications, and, after a careful examination of the work, they
have given you their opinion upon the matters in controversy. Al-
though taere is some conflict in the testimony, I hope you may be
able to understand the subject, and correctly decide the questions of
fact involved. If you find that the plaintiff departed from the plans
and specifications without the consent or approval of the defendants,
and such departure rendered the foundation walls insecure, and caused
greater expense in the work than was contemplated by the architect,
then the defendants are entitled to such damages as the evidence
shows that they sustained by reason of defective work and increased
expenditures.
The pleadings and trial in this case have been conducted in ac-
cordance with the mode of procedure provided in the Code system of
this state, and there are substantially cross-actions between the par-
ties. If you find that one party alone is entitled to recover, you
will so render your verdict; but if you should think that the plaintiff
has sustained the allegations of his complaint, and the defendants
have proved their counter-claim, then you will assess the amount
to which each party may be entitled, and deduct the less sum from
the greater, and render your verdict for the party in whose favor the
balance may appear.
MissouB n RIvan, F. S. & G. R. Co. v. UNITED STATE.
(Circuit Court, W. D. Missourt, W. D. January, 1884.)
1. Ixcoxa TAx-CoRPonATIoxs-PRoD FROx AUGUST 1, 1870, TO JAnUArY 1,
1871.
The case of Blake v. Nat. Bank, 23 Wall. 807, 320, followed, which held that
corporations were not exonerated from the payment of income tax during the
last five months of the year 1870.
2. AcaTxo To REcoVmR TAXEs-DEDUCTI' op OVERPAID AmOUNTs.
In a suit by the United States for the recovery of taxes, the defendant is en-
titled to a deduction of any amount admitted by the plaintiff to have been pre-
viously overpaid, even though there is no plea of offset
Error to the District Court.
The United States brought suit in the court below to recover of the
Missouri River, Fort Scott & Gulf Railroad Company the sum of
$19,474.93, claimed as due for taxes, under the revenue laws, as
income tax upon the earnings of said company for the year 1870.
The case was heard by the court without a jury, upon an agreed
Upcoming Pages
Here’s what’s next.
Search Inside
This document can be searched. Note: Results may vary based on the legibility of text within the document.
Tools / Downloads
Get a copy of this page or view the extracted text.
Citing and Sharing
Basic information for referencing this web page. We also provide extended guidance on usage rights, references, copying or embedding.
Reference the current page of this Legislative Document.
Desty, Robert. The Federal Reporter. Volume 19: Cases Argued and Determined in the Circuit and District Courts of the United States. February-May, 1884., legislative document, 1884; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc36348/m1/90/: accessed May 12, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.