New Orleans City & Lake Railroad v. New Orleans
Supreme Court of the United States
ERROR TO THE SÜPREME COURT OF THE STATE OE LOUISIANA. This was a summary proceeding by the city of New Orleans against the New Orleans City and Lake Railroad Company, in a civil district court of the parish of Orleans, to collect a license tax of §2500 for the year 1887, imposed by an ordinance of the city, pursuant to the statute of Louisiana of 1886, c. 101, § 8, which provided “ that for the. business of carrying on, operating or running any horse or steam railroad; or…
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ERROR TO THE SÜPREME COURT OF THE STATE OE LOUISIANA. This was a summary proceeding by the city of New Orleans against the New Orleans City and Lake Railroad Company, in a civil district court of the parish of Orleans, to collect a license tax of §2500 for the year 1887, imposed by an ordinance of the city, pursuant to the statute of Louisiana of 1886, c. 101, § 8, which provided “ that for the. business of carrying on, operating or running any horse or steam railroad; or both, for the transportation of passengers within the limits of any-city or town in this State, the annual license shall…
1Opinion of the Court
Me. Justioe Guay,
after stating the facts as above, delivered the ©pinion of the court.
Exemption from taxation is never to be presumed. The legislature itself cannot be held to have intended to surrender the taxing power, unless its intention to do so has been declared in clear and unmistakable words. Vicksburg &c. Railroad v. Dennis, 116 U. S. 665, 668, and cases cited.. Assuming, without deciding, that the city of New Orleans was authorized to exempt the New Orleans City Eailroad Company from taxation under general laws of the State, the contract between thém affords no evidence of an…
2Cases cited10 opinions
- Stone v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1886
- Thomson v. WoosterSupreme Court of the United States · 1885
- Farrington v. TennesseeSupreme Court of the United States · 1878
- Jefferson Branch Bank v. SkellySupreme Court of the United States · 1862
- Piqua Branch of State Bank of Ohio v. KnoopSupreme Court of the United States · 1854
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3Cited by58 opinions
- United States v. Winstar Corp.Supreme Court of the United States · 1996
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Puget Sound Power & Light Co. v. SeattleSupreme Court of the United States · 1934
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
- Oklahoma City v. ShieldsSupreme Court of Oklahoma · 1908
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