State v. Union Ry. Co.
Tennessee Supreme Court
FROM SHELBY. Appeal from the Chancery Court of Shelby County. —Julian C. Wilson, Special Chancellor.
1Opinion of the CourtChief Justice Neil
This bill was filed on the 28th of September, 1911, to recover of the defendant, as a railroad terminal corporation, the privilege taxes fixed by the Legislature on business of that kind for the years 1905' to 1911, inclusive. The chancellor rendered a decree in favor of the State for a total of taxes and penalties, $5,462.50, and in favor of the county for $4,750 taxes, and $712.50 *707penalty, and for the costs of the canse. Prom this decree, the defendant has appealed and assigned errors.
It is insisted in behalf of the defendant that it was chartered, not as a railroad terminal company, hut as…
2Cases cited16 opinions
- United States v. Terminal Railroad Assn. of St. LouisSupreme Court of the United States · 1912
- Brady v. Chicago & G. W. Ry. Co.Court of Appeals for the Eighth Circuit · 1902
- Mayor of Worcester v. Norwich & Worcester RailroadMassachusetts Supreme Judicial Court · 1871
- Ryan v. Terminal Co.Tennessee Supreme Court · 1899
- State v. St. Paul Union Depot Co.Supreme Court of Minnesota · 1889
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3Cited by4 opinions
- Memphis Natural Gas Co. v. McCanless Commissioner of Finance & TaxationTennessee Supreme Court · 1946
- Sequatchie & South Pittsburg Coal & Iron Co. v. Tennessee Coal, Iron & Railway Co.Tennessee Supreme Court · 1914
- Illinois Cent. R. Co. v. City of MemphisCourt of Appeals of Tennessee · 1936
- Memphis Union Station Co. v. StrattonTennessee Supreme Court · 1945