Northern Pacific Railway Co. v. Henneford

Main, J. —

The plaintiff brought this action to restrain the state tax commissioners from collecting an excise tax from it. The trial to the court without a jury resulted in findings of fact from which it was concluded that the plaintiff was entitled to the relief which it sought. A decree was entered permanently enjoining the commission from collecting the tax in question, from which they appeal.

The respondent owns and operates a railroad system extending from Lake Superior, in Wisconsin, through several states, to Puget Sound in Washington, and to Portland, Oregon. By such system it engages…