In Hoge, Comptroller-General, et al. v. Richmond and Danville Railroad Company, the Supreme Court of the United States was asked to decide whether the Comptroller-General of the United States had the authority to issue a writ of mandamus to the Richmond and Danville Railroad Company. The Comptroller-General had issued the writ in order to compel the company to pay a debt owed to the United States. The Court held that the Comptroller-General did have the authority to issue the writ. The Court reasoned that the Comptroller-General was an officer of the United States and was authorized to issue writs of mandamus in order to enforce the laws of the United States. The Court further held that the writ was valid and binding on the company. In conclusion, the Supreme Court held that the Comptroller-General had the authority to issue a writ of mandamus to the Richmond and Danville Railroad Company in order to compel the company to pay a debt owed to the United States. The writ was valid and binding on the company.

In Hoge, Comptroller-General et al. v. Richmond and Danville Railroad Company, the Supreme Court was asked to decide whether a state tax imposed on railroad companies could be collected from them even if they had previously been relieved of their debts by an act of Congress. The majority opinion held that the tax was valid and enforceable against the railroads despite any prior relief granted by Congress. Justice Field dissented from this decision, arguing that it violated fundamental principles of constitutional law which prohibit states from interfering with federal laws or regulations in any way. He argued that since Congress had already provided for debt relief for these railroads through its legislation, then no other form of taxation should be allowed to interfere with this arrangement as it would effectively nullify Congressional authority over matters within its jurisdiction.