99 U.S. 573
25 L.Ed. 292
ELLIOTTv.RAILROAD COMPANY.
October Term, 1878

ERROR to the Circuit Court of the United States for the Eastern District of Pennsylvania.
This is an action of trespass on the case by the East Pennsylvania Railroad Company against William B. Elliott, collector of internal revenue for the first district of Pennsylvania. The jury returned a special verdict as follows:——
1. That the plaintiff is a railroad company, incorporated under the laws of the State of Pennsylvania, and having its principal office in the first United States internal-revenue collection district of said State at the date of the returns and payments hereinafter mentioned.
2. That the defendant was, at the date of the said payments, collector of internal revenue of the United States for the said district.
3. That on the eighteenth dayof January, 1870, a dividend of $39,276, being three per cent on the capital stock of the said company, became due and payable, and was paid to the stockholders of the said company by the Philadelphia and Reading Railroad Company as rent for the railroad of the said plaintiff, payable for the preceding six months, under the provisions of a lease and contract dated May 19, 1869, whereby the railroad of the said plaintiff was leased to the Philadelphia and Reading Railroad Company, and the said rent was received and made payable directly by the latter company to the stockholders of the said company plaintiff, without the declaration of any dividend by the directors of the said company plaintiff.
4. That on the fifteenth day of December, 1871, the