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Judgment Search Results Home > Cases Phrase: canals act 1864 Page 1 of about 25,519 results (0.086 seconds)

Jul 26 1928 (PC)

Hem Chandra Naskar and anr. Vs. Emperor

Court : Kolkata

Reported in : 118Ind.Cas.355

..... has no application in view of the fact that the bidyadhari river is subject to the operation of the canal act (v of 1864; and, therefore, under section 91 of act ii of 1882 the last-mentioned act has no application.5. as to the first ground, the record appears to show, taken along with the ..... the petitioners, for, under section 91 of the embankment act, 'nothing in this act shall apply to any watercourse which is under the operation of the canal act'; and, as the bidyadhari river is under the operation of the canal act, s 76 of the embankment act could have no application in so far as any impediment ..... diverting the water of the bantola khal into the boyernala khal.8. under section 91 of the embankment act, the first part of the charge, as indicated above, must fail since the bidyadhari river comes under the canal act. bat the lower courts have found that the dam erected across the bantola khal has, in fact ..... bund had prejudicially affected the bidyadhari river. the petitioners were then summoned to answer a charge under section 76 (a) of the bengal embankment act being act ii (b.o.) of 1882.3. it is alleged on behalf of the prosecution that the said bidyadhari river is a tidal river which ..... sometime before the monsoon in 1925 a cross bund across the bantola khal and diverted the bantola into the boyernala khal and that the said acts of obstruction and diversion were likely to interfere with or impede the bidyadhari river which is a public water-course and also the public embankment .....

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May 27 1887 (FN)

Philadelphia and Southern S.S. Co. Vs. Pennsylvania

Court : US Supreme Court

..... case of state freight tax, 15 wall. 232, was that of the reading railroad company, and arose under an act passed in 1864 which imposed upon every railroad, steamboat, canal, and slackwater navigation company a tax of a certain rate per ton on every ton of freight carried by or ..... importer to sell. . . . any penalty inflicted on the importer for selling the article in his character of importer must be in opposition to the act of congress which authorizes importation. . . . the distinction between a tax on the thing imported and on the person of the importer can have page ..... six months to the auditor general, upon which the tax is assessed by him and charged against the company. under and by virtue of these acts, the auditor general of the state, in october, 1882, charged the appellant, the philadelphia and southern mail steamship company, taxes upon its ..... by sea between different states and to and from foreign countries. by an act of the legislature of pennsylvania passed march 20, 1877, it was, amongst other things, enacted as follows, to wit: "that every railroad company, canal company, steamboat company, slackwater navigation company, transportation company, street passenger railway ..... tax imposed upon the reading railroad company. it arose under another act of assembly of pennsylvania passed in february, 1866, by which it was enacted that "in addition to the taxes now provided by law, every railroad, canal, and transportation company incorporated under the laws of this commonwealth, and .....

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Feb 06 1931 (PC)

Gobindachandra Poddar Vs. Subdivisional Officer

Court : Kolkata

Reported in : AIR1932Cal163

..... august 1926. the order was made by the defendant in his capacity as the subdivisional officer of chandpur and supervisor of the chandpur khal, purporting to act under sections 14 and 16, canals act (bengal act 5 of 1864). the order was made on the ground that the ghatla in question was an obstruction to the line of navigation ' and a nuisance.'2. the contention ..... contemplated in those sections was the ordinary navigation of the river.3. the question as to what is the meaning of the expression line of navigation,' as used in the canals act, came up before me for consideration in a criminal case in which an accused had been convicted under section 16 of the ..... of the expression ' line of navigation ' was expressed in these words:line of navigation has been defined in the act as meaning any navigable channel subject to the provisions of the act. the word ' channel' has been defined in the act as including any river, canal, khal, nala or waterway, whether natural or artificial. there is, as far as one cam see, nothing else ..... in the act which can serve to elucidate the meaning of the expression ' line of navigation ' any further, except that in .....

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1876

Mackall Vs. Chesapeake and Ohio Canal Co.

Court : US Supreme Court

..... tax title in the defendant. the tax sale on which this title rested took place in the year 1864. the statute of virginia under which the canal company was incorporated contained a provision exempting the canal and its works from taxation, and this was adopted, so far as the company had property in ..... of it for thirty years prior to 1867. the defendant entered that year. proof was made of an act of the legislature of virginia, approved jan. 27, 1824, entitled "an act incorporating the chesapeake and ohio canal company," the ninth section of which provides "that for and in consideration of the expenses, the said stockholders ..... of the district of columbia syllabus 1. the canal and other works of the chesapeake and ohio canal company situate in the district of columbia having, by an act of congress of march 3, 1826, 4 stat. 101, been exempted from taxation, a sale in 1864 of any part thereof on account of taxes ..... the district of columbia, by the act of congress of march 3, 1825, 4 stat. 101, which authorized the construction of the canal in the district. as there could be no legal taxes on this property, the sale in 1864 was therefore void, and the offer to prove a tax ..... alleged to be due thereon was void. 2. the question of the company's forfeiture of their right to hold, free from taxation, property after they ceased to use it for canal .....

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1873

Steamboat Company Vs. the Collector

Court : US Supreme Court

..... paid tonnage duty from paying the 2 1/2 percent on gross receipts imposed by the one hundred and third section of the internal revenue act of 1864. the act of 1866 amended this section by exacting the 2 1/2 percent on receipts from passengers and mails only, and not on receipts from ..... clause and inserting in lieu thereof the following," this "following" being in part an iteration of the words of the section of the act of june 30, 1864, amended, and in part new enactments. the new jersey steamboat company had a night line of steamboats which ran between new york and ..... be a clearer inconsistency than that which subsists between these provisions? if congress intended that the exemption should continue under the act of 1866 as it was under the act of 1864, it would have been easy to say so, and doubtless this would have been done. it is insisted that the ..... page 85 u. s. 482 the other being put in italics. " act of june 30, 1864" "section 103. that every person, firm, company, or corporation, owning or possessing, or having the care or management of, any railroad, canal, steamboat, ship, barge, canal boat, or other vessel, or any stage coach or other vehicle, ..... . that section 103 (of act of june 30, 1864) be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that every person, firm, company, or corporation owning or possessing, or having the care or management of, any railroad, canal, steamboat, ship, barge, canal boat, or other vessel, .....

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1872

Barnes Vs. the Railroads

Court : US Supreme Court

..... payable to, and therefore income of their shareholders and bondholders. those persons have paid taxes upon the full income of six entire years under the act of 1864. the judgments in these cases compel them to pay a tax upon their income for six years and a half, when all other persons whose income ..... of the income tax. we concur in this view." i understand this case as determining several things: first, that the 116th and 122d sections of the act of 1864 are parts of one system, devised for income taxation; second, that the tax on railroad dividends, and on interest of railroad indebtedness, is not a ..... was not. the ruling was based upon the position that the tax on such interest was the same as that imposed by the 116th section of the act of 1864, viz., a part of the income tax, and that as the 116th section did not include nonresident aliens, the tax on interest spoken page 84 ..... wall.) 294 error to the circuit court for the eastern district of pennsylvania syllabus the one hundred and sixteenth section of the internal revenue act of june 30, 1864, amended by the act of march 2, 1867, laid a tax of 5 percent on; incomes derived from any source whatever. the one hundred and nineteenth section ..... upon his interest received after december 31, 1869, but that one who lent to a canal or railroad company should continue to pay the tax indefinitely and for all time? is such a reasonable construction of the act of 1864 and its amendments? i cannot believe it. i cannot attribute to page 84 u. s .....

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1872

Case of the State Freight Tax

Court : US Supreme Court

..... income, but the income itself is beyond her reach. all this, however, is abstract and apart from the case before us. that the act of 1864 was not intended to assert a claim for the use of the public works or a claim for a part of the tolls is too apparent ..... her or by her agents. it is something beyond the cost of transportation or the ordinary charges therefor. having no ownership in the railroads or canals, the state has no title to their income except so far as she reserved it in the charters of the companies. tolls and freights ..... of her unquestioned power to improve her own resources and to regulate her internal affairs, the state had built up a network of railways and canals and had improved natural channels, and that in virtue of her right of eminent domain and her power to legislate on her internal affairs and ..... that it was actually exported, in a continuous course of transportation, in the cars of the defendants to points on the river delaware or the schuylkill canal, and thence in vessels. being instructed by the court (pearson, j.) that such a finding should be followed by a verdict for the defendants, ..... , and is transferred at port richmond into vessels destined for such points. a considerable quantity of coal is also transported by the railroad company to a point on the schuylkill canal, where it is loaded in barges and exported beyond the state. the company was charged by the state: for freight transported to points within the state of pennsylvania . . . . . . . . . . . . .....

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1879

Broder Vs. Water Company

Court : US Supreme Court

..... v. gallagher, id., 670; forbes v. gracey, 94 u. s. 762 ; jennison v. kirk, 98 u. s. 453 . we turn now to the act of july 2, 1864, 13 stat. 356, which makes the final grant to the pacific railroad companies, the acceptance of which by the companies bound them to its terms, and we find in ..... indispensable to their use. at the time they were finished, and for many years after, in fact up to the passage of the pacific railroad acts of 1862 and 1864, the land page 101 u. s. 275 through which they ran was the public property of the united states. a portion of it is ..... under the grant made to the central pacific railroad company, by the amended pacific rail road act of july 2, 1864. 13 stat. 358. in his suit against a., b. seeks the recovery of damages, and also prays that the canal may be declared a nuisance, and as such abated. held: 1. that b.'s title ..... a preexisting right, which the government had by its policy theretofore recognized. a. had, therefore, within the meaning of said act of 1864, a "lawful claim" to the continued use of the ..... under the preemption laws is subject to a.'s right of way under said act of 1888. 2. that said act expressly confirmed to the owners of such canals .....

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Nov 28 1898 (FN)

Green Bay and Mississippi Canal Co. Vs. Patten Paper Co.

Court : US Supreme Court

..... the works of improvement, lands, and water powers, was sold, in february, 1866, to purchasers, who became incorporated, under authority of law, as the green bay and mississippi canal company. in the act of april 12, 1866, authorizing the purchasers at said sale to form "a corporation for the purpose of holding, selling, operating or managing the lands, water powers, works of ..... that steamboats navigating its waters are subject to governmental regulations. to aid in the improvement of the fox and wisconsin rivers, and to connect the same by a canal, the united states, by the act of august 8, 1846, c. 170, 9 stat. 83, granted a quantity of land on each side of fox river, and the lakes through which it passes ..... , there are and always have been rapids and abrupt falls. to permit navigation through or by said rapids and falls necessarily requires the building of dams, locks, and canals at great expense. by an act approved august 8, 1846, congress granted to the state of wisconsin, on its admission into the union, a large amount of public lands for the express purpose ..... , the water powers, and the lands, were sold, pursuant to a decree of court entered february 4, 1864. the purchasers became incorporated under the name of the green bay and mississippi canal company, and that company was authorized by the third section of an act of the legislature approved april 12, 1866, to "enlarge and increase the capacity of said works and of .....

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1872

United States Vs. Railroad Company

Court : US Supreme Court

..... nonresident, sought to recover from the railroad company the amount of the tax of 5 percent imposed upon the interest of bondholders by the act of 1864, and withheld by the company. a similar tax was imposed by the statutes of pennsylvania. the plaintiff claimed that as he was an alien ..... municipal revenues. this case arose upon the identical 122d section of the internal revenue act of 1864, as amended by that of 1866, which is discussed in the preceding case. the section enacts: "that any railroad, canal, turnpike, canal navigation, or slack-water company, indebted for any money for which bonds or ..... wall.) 322 error to the circuit court for the district of maryland syllabus the tax provided for in the 122d section of the internal revenue act of june 30, 1864, as subsequently amended, in which section it is enacted that railroad and certain other companies specified, "indebted for money for which bonds shall ..... rules of law applicable to this subject. the power of taxation by the federal government upon the subjects and in the manner prescribed by the act we are considering, is undoubted. there are, however, certain departments which are excepted from the general power. the right of the states ..... of the internal revenue act of 1864. i also concur in the construction given by the opinion to the internal revenue act, that the tax imposed by the 122d section of that act was substantially a tax on the stock and bondholders, and not on the railroad or canal companies. mr. justice clifford .....

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