Legal Opinion

Ordinary of Bibb County v. Central Railroad & Banking Co.

Supreme Court of Georgia

Decided December 15, 1869PublishedCited by 9 opinions

Taxation of Railroad property.' Decided by Judge Cole. Chambers. Bibb County. October, 1869. The Ordinary of Bibb county endeavored to levy a tax upon the property of the railroad companies having their termini in Macon. His right to do so was denied by the companies.

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Taxation of Railroad property.' Decided by Judge Cole. Chambers. Bibb County. October, 1869. The Ordinary of Bibb county endeavored to levy a tax upon the property of the railroad companies having their termini in Macon. His right to do so was denied by the companies. The Southwestern Railroad Company and the Central Railroad and Banking Company agreed to submit the facts to Judge Cole and let him decide between. them, reserving the right to review his decision by writ of error to this Court. The following facts were agreed upon and delivered tb the Judge: The property of the Southwestern…

1Opinion of the CourtWarner, J.

The Court in this case is unanimous in its judgment in reversing the judgment of the Court below, but for different reasons. I shall state the grounds upon which my own judgment is based. The charters of the respective railroad companies authorise them “to purchase and hold all real' estate that may be necessary and proper for the purpose of laying, building and sustaining said railroads, and that the said railroads and the appurtenances of the same, shall not be subject to be taxed higher 'than one-half of one per cent, upon their annual nett income, and no municipal or other corporation…

2Cited by9 opinions

  1. Commonwealth v. Standard Oil Co.Supreme Court of Pennsylvania · 1882
  2. Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
  3. County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
  4. Wright v. Southwestern RailroadSupreme Court of Georgia · 1880
  5. Northern Pacific Railroad v. BarnesNorth Dakota Supreme Court · 1892

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