interest at the rate of one per cent per month from Jan. 1, 1872, to July 1, 1873), making in all the sum of $2,542.61; that said payment was made under compulsion, and was accompanied by a written protest of the company against its liability therefor.
7. That on the sixteenth day of January, 1872, a dividend of $39,276, being three per cent on the capital stock of the plaintiff, was paid to the holders of the shares of the said capital stock by the Philadelphia and Reading Railroad Company as rent for the preceding six months, under the provisions of the lease above mentioned.
8. That on the tenth day of January, 1872, the said company, in accordance with the requirement of the assessor for the said district, madeper month from March 1, 1872, to July 1, 1873), making in all the sum of $1,218.56; that said payment was made under complusion, and was accompanied by a written protest of the company against its liability therefor.
11. That on the twenty-fifth day of September, 1873, the said company duly presented claims to the Commissioner of Internal Revenue of the United States for refunding the said sums of $2,542.61 and $1,218.56.
12. That on the sixth day of February, 1874, the said claims were rejected by the said Commissioner of Internal Revenue of the United States.
Judgment having been entered in favor of the company for '$686.93 (being the penalty of five per cent, and interest thereon at the rate of one per cent per month, as mentioned in said