Louisville & Nashville Railroad v. Palmes
Supreme Court of the United States
IN ERROR TO THE SUPREME COURT OF FLORIDA. This was a writ of error bringing into review a decree of the Supreme Court of Florida, dismissing a bill in equity filed by the plaintiff in error, which sought to enjoin the defendant, a collector of revenue under the laws of Florida for the county of Escambia, from collecting, by a sale of property levied on for that purpose, certain taxes claimed by him to be due from the complainant. • The ground of jurisdiction is, as stated…
Read the full summary
IN ERROR TO THE SUPREME COURT OF FLORIDA. This was a writ of error bringing into review a decree of the Supreme Court of Florida, dismissing a bill in equity filed by the plaintiff in error, which sought to enjoin the defendant, a collector of revenue under the laws of Florida for the county of Escambia, from collecting, by a sale of property levied on for that purpose, certain taxes claimed by him to be due from the complainant. • The ground of jurisdiction is, as stated and shown in the record, 'that in the cause wherein the decree complained of was rendered there was drawn in question the…
1Opinion of the CourtJustice Matthews
After reciting the facts in the foregoing language, he said:
The exemption from taxation, created by the 18th section of the Internal Improvement Act of Í855, is, in every respect, similar to that which was declared in Morgan v. Louisiana, 93 U. S. 217, to be not assignable. No words of assignability are used by the legislature of the State in the language creating it, and, from its nature and context, it is to be inferred that the exemption of the property of the company was intended to be of the same character as that declared in reference to its capital stock and to its officers, servants…
2Cases cited10 opinions
- Burgess v. SeligmanSupreme Court of the United States · 1883
- Jefferson Branch Bank v. SkellySupreme Court of the United States · 1862
- Shields v. OhioSupreme Court of the United States · 1877
- Piqua Branch of State Bank of Ohio v. KnoopSupreme Court of the United States · 1854
- Morgan v. LouisianaSupreme Court of the United States · 1876
5 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- New Orleans Waterworks Co. v. Louisiana Sugar Refining Co.Supreme Court of the United States · 1888
- Pulllman's Palace Car Co. v. Missouri Pacific Railway Co.Supreme Court of the United States · 1885
- Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
- Vicksburg, Shreveport & Pacific Railroad v. DennisSupreme Court of the United States · 1886
- Railroad Commission of Texas v. Eastern Texas RailroadSupreme Court of the United States · 1924
57 more not listed; retrieve them via the Exa API.