Treat v. Grand Canyon Railway Co.
Supreme Court of the United States
APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF ARIZONA. The facts are stated in the opinion. The exemption laws do not amount to a contract protected by the constitutional guarantee. Wisconsin &c.
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APPEAL FROM THE SUPREME COURT OF THE TERRITORY OF ARIZONA. The facts are stated in the opinion. The exemption laws do not amount to a contract protected by the constitutional guarantee. Wisconsin &c. Co. v. Powers, 191 U. S. 379. Although these acts confer the exemption upon the constructing company, its successors and assigns, the words successors and assigns are not words of contract, but merely expressions of legislative intent to be considered and construed in connection with the expression of legislative intent to be found in the statute under which the purchasing company derives its…
1Opinion of the CourtJustice Holmes
This is a bill brought by the Railway Company, the appellee, to restrain the collection of taxes from, which it says that it is exempt. The facts in brief are theáé: A. predecessor of the appellee, the Santa Fe and Grand Canyon Railroad Company, between August, 1899, and. October, 1900, built over fifty-six miles of the road concerned In July, 1901, this road was sold on foreclosure sale-to pur chasers who organized the appellee and in August conveyed the road to it. The new company finished the road to the edge of the Grand Canyon and laid out stations and hotel grounds at the end. In 1906…
2Cases cited7 opinions
- Wisconsin & Michigan Railway Co. v. PowersSupreme Court of the United States · 1903
- Rochester Railway Co. v. City of RochesterSupreme Court of the United States · 1907
- Fox v. HaarstickSupreme Court of the United States · 1895
- English v. Territory of Arizona Ex Rel. GriffithSupreme Court of the United States · 1909
- Damon v. HawaiiSupreme Court of the United States · 1904
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3Cited by6 opinions
- De Castro v. Board of Comm'rs of San JuanSupreme Court of the United States · 1944
- Straus v. FoxworthSupreme Court of the United States · 1913
- Gray v. TaylorSupreme Court of the United States · 1913
- Territory of Hawaii v. GayCourt of Appeals for the Ninth Circuit · 1931
- Dunkley Co. v. California Packing Corp.Court of Appeals for the Second Circuit · 1921
1 more not listed; retrieve them via the Exa API.