Tennessee v. Whitworth
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was a suit in mandamus brought by the Staté of Tennessee, in the Circuit Court of Davidson County, against George K. "Whitworth, the trustee and tax collector of that county, to require him to assess for taxation the shares of stock in the Nashville, Chattanooga and St. Louis Railroad Company.
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ERROR TO THE CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This was a suit in mandamus brought by the Staté of Tennessee, in the Circuit Court of Davidson County, against George K. "Whitworth, the trustee and tax collector of that county, to require him to assess for taxation the shares of stock in the Nashville, Chattanooga and St. Louis Railroad Company. After the suit had been begun in the State court it was removed by Whitworth to the Circuit Court of the United States for the Middle District of Tennessee, under the act of March 3, 1875, ch. 137, 18 Stat. 470,…
1Opinion of the Court
' MR. Chief Justice Waite
delivered tbe opinion of the court. After stating the facts as above reported, he continued :
It is apparent from the charter that the subscribers of shares and those claiming under them were to be the holders of the stock of the corporation, and that the money paid into the treasury upon subscriptions was to be used by the corporation in building and equipping its railroad. In this way the capital of the corporation was to be converted into the railroad and-; its appurtenances. A tax upon the railroad, therefore, after its completion, is necessarily a tax upon the…
2Cases cited6 opinions
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Farrington v. TennesseeSupreme Court of the United States · 1878
- People v. CommissionersSupreme Court of the United States · 1867
- Lionberger v. RouseSupreme Court of the United States · 1870
- Bradley v. The PeopleSupreme Court of the United States · 1867
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3Cited by111 opinions
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- Gibbons v. MahonSupreme Court of the United States · 1890
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Klein v. Board of Tax Supervisors of Jefferson Cty.Supreme Court of the United States · 1930
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