Trask v. Maguire
U.S. Circuit Court for the District of Eastern Missouri
This was a bill by Spencer Trask against Constantine Maguire, the St. Louis and Iron Mountain Railroad Company, Thomas Allen, and others, for an injunction to restrain the state collector from selling certain engines, etc., seized to satisfy the tax. The court refused to interfere, and an appeal, which is yet pending, was taken to the supreme court of the United States. No opinion was written, but' the following memorandum of the conclusions of the court was made at the time.
1Opinion of the Court
DILLON, Circuit Judge.
Conceding, but not deciding, that under the act of March 3, 1851 [Laws Mo. 1851, p. 479], incorporating the St. Louis & Iron Mountain Railroad Company, as amended, February 17, 1853 [Laws 1853, p. 296], whereby the “stock” (defined by the statute to inelúde the property of the road) “of the said company was declared to be exempt from all state and county taxes” constituted in favor of the said company an irrepealable legislative contract, exempting its property from taxation by the state, or under its authority, we are of opinion that this exemption or immunity from…
2Cases cited3 opinions
- Susquehanna Bank v. . Supervisors of Broome CountyNew York Court of Appeals · 1862
- State ex rel. Pacific Railroad v. DulleSupreme Court of Missouri · 1871
- State v. McKaySupreme Court of Missouri · 1869