Hoge, Comptroller-General v. Richmond and Danville Railroad Company
Supreme Court of the United States
Appeal from the Circuit Court of the United States for the District of South Carolina. The Richmond, and Danville Railroad Company, a stockholder in the Atlanta and Richmond Air-Line Railroad Company, obtained a decree in the Circuit Court enjoining the taxing officers of South Carolina from levying and collecting, and the last-named company from paying, any State, county, or municipal taxes upon its property within that State, upon the ground that by its charter it was…
Read the full summary
Appeal from the Circuit Court of the United States for the District of South Carolina. The Richmond, and Danville Railroad Company, a stockholder in the Atlanta and Richmond Air-Line Railroad Company, obtained a decree in the Circuit Court enjoining the taxing officers of South Carolina from levying and collecting, and the last-named company from paying, any State, county, or municipal taxes upon its property within that State, upon the ground that by its charter it was exempt from such taxation. This appeal was taken from that decree.
1Opinion of the CourtChief Justice Waite
This motion is based upon sect. 949 of the Revised Statutes, which is as follows: —
“ Wh.en a State is a party, or the execution of the revenue laws of a State is enjoined or stayed in any suit in a court of the United States, such State, or. the party claiming under the revenue laws of a State the execution whereof is enjoined or stayed, shall be entitled, on showing sufficient reason, to have the cause heard at any time after it is docketed, in preference to any civil cause pending in such court between private parties.”
The original act, to which this section of the revision is applicable;…
2Cases cited1 opinion
- United States v. FossattSupreme Court of the United States · 1859
3Cited by5 opinions
- State v. Southern Natural Gas CorporationSupreme Court of Alabama · 1936
- Meinershagen v. TaylorMissouri Court of Appeals · 1913
- Central Railroad v. Bourbon CountySupreme Court of the United States · 1886
- Silverman v. New York Life Ins.District Court, W.D. Pennsylvania · 1932
- Spratt v. City of JacksonvilleSupreme Court of Florida · 1892