Gulf & Ship Island Railroad v. Hewes
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF MISSISSIPPI. This was a bill in equity filed in the court of chancery of Harrison County, Mississippi, by the railroad company, against the tax collector of that county to enjoin the collection of certain property and privilege taxes assessed against the railroad company for the fiscal year 1896. The bill averred in substance the incorporation of the railroad company by an act of the legislature of the State of Mississippi, approved…
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ERROR TO THE SUPREME COURT OF THE STATE OF MISSISSIPPI. This was a bill in equity filed in the court of chancery of Harrison County, Mississippi, by the railroad company, against the tax collector of that county to enjoin the collection of certain property and privilege taxes assessed against the railroad company for the fiscal year 1896. The bill averred in substance the incorporation of the railroad company by an act of the legislature of the State of Mississippi, approved February 23, 1882, c. 542, p. 849, the eighteenth section of which act declared: “ That said company, its stock, its…
1Opinion of the CourtJustice Brown
1. The motion to dismiss must be overruled. Counsel for the-railroad company appear to have invoked the contract clause of the Constitution upon the original argument; hut whether this be so or not, the bill was subsequently amended under leave of the court, by averring that the charter and the exemption from taxation contained in the eighteenth section constituted a contract between the plaintiff corporation and the State of Mississippi that the State would not demand any taxes upon its capital, property or stock for the term of twenty years from the enactment of the charter; and that, if…
2Cases cited21 opinions
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- Veazie Bank v. FennoSupreme Court of the United States · 1869
- Douglass v. County of PikeSupreme Court of the United States · 1880
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- New Orleans v. New Orleans Water Works Co.Supreme Court of the United States · 1891
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3Cited by21 opinions
- Lisenba v. CaliforniaSupreme Court of the United States · 1942
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- Charleston Federal Savings & Loan Ass'n v. Alderson, State Tax Com'rSupreme Court of the United States · 1945
- Consolidated Turnpike Co. v. Norfolk & Ocean View Railway Co.Supreme Court of the United States · 1913
- Ennis Water Works v. City of EnnisSupreme Court of the United States · 1914
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