Legal Opinion

Adams Express Co. v. Ohio State Auditor

Supreme Court of the United States

Decided March 15, 1897No. 337PublishedCited by 204 opinions

PETITION EOR REHEARING OF NO. 337 REPORTED 165 U. S. 194; AND NOS. 469, 470 AND 471, REPORTED 165 D. S. 255. This was an application for leave to file a petition for a rehearing of the several cases decided February 1,1897, under the title of Adams Express Company v. Ohio State Auditor, and reported 165 U. S. 191; and of American Express Company v. Indiana, Adams Express Company v. Indiana, and United States Express Company v. Indiana, decided February 1,1897, and reported…

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PETITION EOR REHEARING OF NO. 337 REPORTED 165 U. S. 194; AND NOS. 469, 470 AND 471, REPORTED 165 D. S. 255. This was an application for leave to file a petition for a rehearing of the several cases decided February 1,1897, under the title of Adams Express Company v. Ohio State Auditor, and reported 165 U. S. 191; and of American Express Company v. Indiana, Adams Express Company v. Indiana, and United States Express Company v. Indiana, decided February 1,1897, and reported 165 U. S. 255. The petition was as follows: To the Supreme Court of the United States: Your petitioners, the appellants…

1Opinion of the CourtJustice Beewee

We have had before us at the present term several cases involving the taxation of the property of express companies, some coming from Ohio, some from Indiana, and one from Kentucky; also a case from the latter State involving the taxation of the' property of the Henderson Bridge Company. The Ohio and Indiana cases were decided on the 1st of February. (165 U. S. 194:) Petitions for rehearing of those cases have been presented and are now before us for consideration.

The importance of the: questions involved, the close division in this court upon them, and the earnestness of counsel for the…

2Cases cited4 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
  3. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  4. Western Union Telegraph Co. v. TaggartSupreme Court of the United States · 1896

3Cited by204 opinions

  1. Manhattan Community Access Corp. v. HalleckSupreme Court of the United States · 2019
  2. Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
  3. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  4. Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
  5. Thomas v. GaySupreme Court of the United States · 1898

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