Legal Opinion

Kidd v. Alabama

Supreme Court of the United States

Decided February 23, 1903No. 158PublishedCited by 107 opinions

EREOK TO THE SOPEEME COUET OF THE STATE OF AT.A RAMA. The case is stated in the opinion of the court.

1Opinion of the CourtJustice Holmes

This is an action for taxes brought by the State of Alabama against the executrix of the will of a citizen of Alabama. It appears on the record that the property in dispute is stock in railroads incorporated in other States than Alabama, and that the objection was taken seasonably by plea and by requests for instructions to the jury that 'the tax was unconstitutional under the Fourteenth Amendment, because no similar tax was levied on the gtock of domestic railroads or of foreign railroads doing business in that State. Demurrers to the pleas were sustained, there was a verdict for the…

2Cases cited9 opinions

  1. Knowlton v. MooreSupreme Court of the United States · 1900
  2. Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
  3. Coe v. ErrolSupreme Court of the United States · 1886
  4. Atchison, Topeka & Santa Fé Railroad v. MatthewsSupreme Court of the United States · 1899
  5. American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900

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3Cited by107 opinions

  1. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
  2. Welch v. HenrySupreme Court of the United States · 1938
  3. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  4. Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
  5. Curry v. McCanlessSupreme Court of the United States · 1939

102 more not listed; retrieve them via the Exa API.

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