Gunter v. Atlantic Coast Line Railroad
Supreme Court of the United States
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF SOUTH CAROLINA. The facts are stated in the opinion. Conferring the powers, rights and privileges of the Northeastern Railroad Co., upon the Cheraw and Darlington Railroad Co. did not confer an exemption from taxation enjoyed by the former on the latter. Phoenix Ins.
Read the full summary
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE DISTRICT OF SOUTH CAROLINA. The facts are stated in the opinion. Conferring the powers, rights and privileges of the Northeastern Railroad Co., upon the Cheraw and Darlington Railroad Co. did not confer an exemption from taxation enjoyed by the former on the latter. Phoenix Ins. Co. v. Tennessee, 161 U. S. 171, and cases cited; Tucker v. Ferguson, 22 Wall. 527,. The consideration for the alleged contract, to wit, the building of the road in pursuance of-the same, being now admitted to be a myth,’ the exemption if granted, was a…
1Opinion of the CourtJustice White
Before analyzing the facts particularly bearing upon the legal questions for. decision, in order- to a comprehension of those questions we summarize in their chronological order matters which are undisputed concerning the origin and development of this controversy.
The legislature of South Carolina in 1855 exempted the capital stock and property, of the Northeastern Railroad Company from all taxation during its charter existence. .In 1849- the Cheraw and Darlington Railroad Company was chartered, by legislative act, and by an amendment to the charter, adopted in 1863, the last-named company…
2Cases cited11 opinions
- Smyth v. AmesSupreme Court of the United States · 1898
- Clark v. BarnardSupreme Court of the United States · 1883
- In Re AyersSupreme Court of the United States · 1887
- Fitts v. McGheeSupreme Court of the United States · 1899
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
6 more not listed; retrieve them via the Exa API.
3Cited by265 opinions
- Ex Parte YoungSupreme Court of the United States · 1908
- Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
- Lapides v. Board of Regents of Univ. System of Ga.Supreme Court of the United States · 2002
- College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardSupreme Court of the United States · 1999
- Semtek International Inc. v. Lockheed Martin Corp.Supreme Court of the United States · 2001
260 more not listed; retrieve them via the Exa API.