Grand Canyon Railway Co. v. Treat
Arizona Supreme Court
APPEAL from a judgment of the District Court of the Fourth Judicial District, in and for the County of Coconino. Richard; E. Sloan, Judge. STATEMENT OF FACTS BY THE COURT.
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APPEAL from a judgment of the District Court of the Fourth Judicial District, in and for the County of Coconino. Richard; E. Sloan, Judge. STATEMENT OF FACTS BY THE COURT. The Santa Fe and Grand Canyon Railroad Company, theretofore duly incorporated under the laws of Arizona for the purpose and with the power, among others, of constructing, maintaining and operating a railroad from the town of Williams in Coconino county to the rim of the grand canyon of the Colorado river in Arizona, distant therefrom about seventy miles, for the carriage of passengers and freight as a common carrier, filed…
1ConcurrenceNave, J.
I concur substantially in the foregoing opinion. To my conception the purport- of section 8, Act No. 3, page 6, Laws 1897, is that a corporation created pursuant to that act should not be deemed to acquire, by reason of any of its terms, an exemption from taxation, and, further, that it should not be held that property acquired by it should be exempt from taxation merely because, by operation of an existing or subsequent exemption act, it was exempt under its former ownership, or because, by operation of such exemption act, its former owner was exempt. I take it that Act No. 3, page 5, Laws…
2Cases cited1 opinion
- International & Great Northern R'y Co. v. Smith CountyTexas Supreme Court · 1886