Legal Opinion
Illinois Cent. R. Co. v. City of Memphis
Court of Appeals of Tennessee
Decided July 6, 1936PublishedCited by 2 opinions
1Opinion of the CourtAnderson, J.
The Illinois Central Railroad Company appealed in error from a judgment of the circuit court holding it liable to the City of Memphis for an annual privilege tax of $750 levied by the city under Item 93, article 3, section 1, of the Revenue Act of 1932 (Pub. & Priv. Acts 1931, 2d Ex. Sess., c. 13), upon railroad terminal companies.
It was the contention of the city, which was upheld by the court, that the Illinois Central was exercising the privilege of a railroad terminal company in Memphis and had been doing so for the years 1932, 1933, 1934, and 1935, in that:(a) It owned and operated a…
2Cases cited38 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- United States v. CaliforniaSupreme Court of the United States · 1936
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- United States v. Terminal Railroad Assn. of St. LouisSupreme Court of the United States · 1912
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3Cited by2 opinions
- State Ex Rel. Harbin v. DunnCourt of Appeals of Tennessee · 1943
- Memphis Union Station Co. v. StrattonTennessee Supreme Court · 1945