Marye, Auditor v. Baltimore & O. R. Co. 1
Supreme Court of the United States
APPEAL PROM THE CIRCUIT COURT OE THE UNITED STATES FOR THE WESTERN DISTRICT OE YIRGINIA. This was a bill in equity filed by the Baltimore and Ohio Railroad Company against the taxing officer of the State of Yirginia, for the purpose of enjoining him from selling certain engines and cars, the property of the complainant, for tjie payment of a tax alleged to have ■ been illegally assessed thereon.
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APPEAL PROM THE CIRCUIT COURT OE THE UNITED STATES FOR THE WESTERN DISTRICT OE YIRGINIA. This was a bill in equity filed by the Baltimore and Ohio Railroad Company against the taxing officer of the State of Yirginia, for the purpose of enjoining him from selling certain engines and cars, the property of the complainant, for tjie payment of a tax alleged to have ■ been illegally assessed thereon. There was a decree in the Circuit Court granting the relief prayed for, from which this appeal was prosecuted. The material facts in - the case were these: The Baltimore and Ohio Railroad Company is a…
1Opinion of the CourtJustice Matthews
It is not denied, as it cannot be, that the State of Yirginia has rightful power to levy and collect a tax upon such property used and found within its territorial limits, as this property was used and found, if and whenever it may choose, by apt legislation, to exert its authority over the subject. It n's quite true, as the situs of the Baltimore and Ohio Bailroad Company is in the State of Maryland, that also, upon general principles, is the situs of all its personal property; but for purposes of taxation, as well as for other purposes, that situs may be fixed in whatever locality the…
2Cited by77 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Martin's Administrator v. Baltimore & Ohio RailroadSupreme Court of the United States · 1894
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
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