Keokuk & Hamilton Bridge Co. v. Salm
Supreme Court of the United States
APPEAL PROM THE DISTRICT COURT OP THE UNITED STATES FOR THE SOUTHERN DISTRICT OP ILLINOIS. Appeal from a decree of the District Court dismissing the bill, for want of equity, in a suit brought by-the appellant to restrain the appellees, county officials, from collecting a tax on the appellant’s bridge, alleged to discriminate, in violation of the Fourteenth Amendment.
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the court.
The Keokuk & Hamilton Bridge Company, an Illinois corporation, owns a bridge across the Mississippi River. That part of it which lies within the State of Illinois was assessed by the county assessors for purposes of taxation as real estate and was valued at $100,000.. To prevent collection of the tax the company brought, in the federal court for Southern Illinois, this suit for an injunction against the county treasurer and other state officials. It is claimed that the tax is void; first, because the bridge is a railroad and as such is…
2Cases cited17 opinions
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- Wilson v. United StatesSupreme Court of the United States · 1914
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3Cited by45 opinions
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