Legal Opinion

Adams Express Co. v. Ohio State Auditor

Supreme Court of the United States

Decided February 1, 1897No. Nos. 337, 338, 339, 340, 398, 399, 400PublishedCited by 239 opinions

APPEAL FROM THE COURT OF APPEALS FOR THE SIXTH CIROTJrT. These are cases involving the constitutionality of certain laws of the State of Ohio providing for the taxation of telegraph, telephone and express companies, and the validity of-assessments of express companies thereunder.

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APPEAL FROM THE COURT OF APPEALS FOR THE SIXTH CIROTJrT. These are cases involving the constitutionality of certain laws of the State of Ohio providing for the taxation of telegraph, telephone and express companies, and the validity of-assessments of express companies thereunder. The general assembly of Ohio passed, April 27, 1893, 90 Ohio Laws, 330>, an act- to amend and supplement §§ 2777, 2778, 2779 and 2780 of the Revised Statutes of that State (commonly styled “The Nichols Law”), which was amended May 10,. 1894. The law created a state board of appraisers and assessors, consisting of the…

1Opinion of the Court

Mr. Chief Justice Fuller,

after stating the case, delivered. the opinion of the court.

*219No difference material to the determination of the controversy exists between the cases, and as matter of convenience the statement refers to the amended act and the records in Nos. 398, 399 and 400.

The contention that the act in question is invalid because repugnant to the constitution of the State of Ohio lias been disposed of by the decision of the highest tribunal of that State sustaining its validity. State v. Jones, 51 Ohio St. 492. These cases fall within no recognized exception to the general rule…

2Cases cited16 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
  3. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  4. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  5. Home Insurance v. New York StateSupreme Court of the United States · 1890

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3Cited by239 opinions

  1. Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
  2. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
  3. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
  4. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  5. Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942

234 more not listed; retrieve them via the Exa API.

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