Minot v. Philadelphia, Wilmington & Baltimore Railroad
Supreme Court of the United States
Appeal from the Circuit Court of the United States for the District of Delaware; in which court "William Minot filed a bill against the Philadelphia, Wilmington and Baltimore Railroad Company and the State Treasurer and Collector of State Taxes of Delaware, to enjoin the collection of certain taxes. The case was thus: On the 8th of April, 1869, the legislature of the State of Delaware passed an act taxing railroad and canal companies in the State.
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Appeal from the Circuit Court of the United States for the District of Delaware; in which court "William Minot filed a bill against the Philadelphia, Wilmington and Baltimore Railroad Company and the State Treasurer and Collector of State Taxes of Delaware, to enjoin the collection of certain taxes. The case was thus: On the 8th of April, 1869, the legislature of the State of Delaware passed an act taxing railroad and canal companies in the State. The first section of the act provided that all railroad and canal companies, incorporated under the laws of the State and doing business therein,…
1Opinion of the CourtJustice Field
It is contended by the appellant that the act of Delaware of .April 8th, 1869, so far as.it imposes taxes upon the corporation defendant, violates the contract between the State a.nd the corporation contained in the charter of the latter. His position is that the provision, in the act of Delaware of 1885, by which the "Wilmington and Susquehanna Railroad Company was united with the Delaware and Maryland Railroad Company, that the new company .should pay annually into the treasury of the State a tax of one-quarter of one per cent, upon its capital stock of four hundred thousand dollars, being…
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