| http://www.w3.org/ns/prov#value | - The case differs altogether from that of U. S. v. Baltimore & O. R. Co., 17 Wall. 322, in which it was held that the tax provided for in the section 122 of the internal revenue act of 1864, as amended, requiring railroad and other corporations to pay a tax upon interest and dividends payable by them, with the right to deduct the same from the amounts otherwise due to creditors and stockholders, wa
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