In United States v. Railroad Company, the United States Supreme Court considered the issue of whether a railroad company was liable for damages caused by a train accident. The Court held that the railroad company was liable for the damages caused by the accident, as the company had a duty to exercise reasonable care in the operation of its trains. The Court noted that the company had a duty to use reasonable care to avoid injury to persons and property, and that the company had failed to do so in this case. The Court also noted that the company had failed to take reasonable steps to prevent the accident from occurring, and that the company was therefore liable for the damages caused by the accident. The Court held that the company was liable for the damages caused by the accident, and ordered the company to pay the damages.

In United States v. Railroad Company, the Supreme Court was tasked with determining whether a railroad company had to pay taxes on its property that it leased from the government. The majority opinion held that since the lease was for an indefinite period of time and did not specify any particular duration, it should be considered as permanent in nature and thus subject to taxation. Justice Field dissented from this decision, arguing that there is no legal basis for treating leases of indefinite duration differently than those which have a specified term limit. He argued further that if such leases were treated as permanent then they would essentially become grants by operation of law without congressional approval or consent - something he believed Congress never intended when granting these types of leases in the first place.