Kansas City, Ft. S. & M. R. v. King
Court of Appeals for the Sixth Circuit
Appeal from the Circuit Court of the United States for the Middle District of Tennessee. The complaint in this case is against illegal and discriminating taxation of the property of the Kansas Oity, Ft. Scott & Memphis Railroad Company, at Memphis, Tenn., the collection of which is sought to be enjoined. By the law of Tennessee (chapter 5, Acts 1897) a special method of taxing railroad property in that state is provided.
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Appeal from the Circuit Court of the United States for the Middle District of Tennessee. The complaint in this case is against illegal and discriminating taxation of the property of the Kansas Oity, Ft. Scott & Memphis Railroad Company, at Memphis, Tenn., the collection of which is sought to be enjoined. By the law of Tennessee (chapter 5, Acts 1897) a special method of taxing railroad property in that state is provided. Three commissioners are constituted ex officio the state tax assessors of railroads. These commissioners are to meet on the first Monday in May, and organize by selecting one…
1Opinion of the CourtDay, Circuit Judge
A preliminary question is made as to the right of a court of equity to entertain jurisdiction of the bill for injunction in this case. The objections raised in this proceeding to the legality of the assessment do not appear upon the face of the proceedings, but arise because of facts-set forth in the bill, which show, as is alleged, unlawful discrimination in the assessment of the property of the complainant. This tax, by the law of Tennessee, becomes a lien upon the property. It creates an apparently valid incumbrance, which casts a cloud upon the title. We think it is settled that in such…
2Cases cited6 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Ogden City v. ArmstrongSupreme Court of the United States · 1897
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Pittsburgh &C. Railway v. Board of Public WorksSupreme Court of the United States · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- King County v. Northern Pac. Ry. Co.Court of Appeals for the Ninth Circuit · 1912
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of Missouri · 1966
- McCord v. Alabama Great Southern R.Tennessee Supreme Court · 1948
- Nashville, Chattanooga & St. Louis Railway Co. v. Board of Equalization for Assessment of Railroad PropertyTennessee Supreme Court · 1908
- Browning v. Alabama Great Southern R.Tennessee Supreme Court · 1953
1 more not listed; retrieve them via the Exa API.