United States v. Erie Ry. Co‪.‬

First. Whether the court below erred in holding that the defendant was not liable to pay the alleged tax on the ¶181,800 interest which defendant paid to non-resident alien owners and holders of coupons and bonds. No question was made as to the liability of the defendant to recover the tax on the £4,200 interest paid to American citizens, as adjudged by the court below; and–– Second. Whether the court below erred in holding that the defendant was liable for one penalty only out of the seven which the plaintiff claimed in its complaint. Solicitor General Phillips, for plaintiff in error.