Atchison, Topeka & Santa Fe Railway Co. v. O'Connor
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF COLORADO. The facts, which involve the right’to recover payments for taxes paid under duress and what constitutes duress, are stated in the opinion. ' When 'the railway .company in 1899 paid to the State. of Colorado the fees required of foreign corporations by the laty °f 1897, and otherwise complied with the laws then in force, it obtained a vested or contract right to transact its business, as a foreign…
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF COLORADO. The facts, which involve the right’to recover payments for taxes paid under duress and what constitutes duress, are stated in the opinion. ' When 'the railway .company in 1899 paid to the State. of Colorado the fees required of foreign corporations by the laty °f 1897, and otherwise complied with the laws then in force, it obtained a vested or contract right to transact its business, as a foreign corporation within that State and the’subsequent law of 1907, which attempted to impose an additional annual license tax…
1Opinion of the CourtJustice Holmes
This is an action to recover taxes paid 'under duress and protest, the plaintiff contending that the law under which the tax was levied is unconstitutional. A demurrer to the declaration was sustained by the Circuit Court. The tax is a tax of two cents upon each one thousand dollars of the plaintiff’s capital stock. Session Laws of Colorado, 1907, c. 211 (April 1, 1907). The plaintiff is a Kansas corporation. The greater part of its property and business is outside of the State of Colorado, and of the business done within that State but a small proportion is local, the greater part being…
2Cases cited7 opinions
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