State ex rel. Askew v. Southern Steamship Co.

This suit is brought to recover from the defendants $1,034 20, the amount of the State tax assessed upon $340,000, the amount of capital invested or employed by defendant in the year (1851)' in traffic, trade, merchandize or any kind of commerce.

The defence to the action is a denial of authority of the Tax Collector to institute the suit; averments that interests in ships- are not subject to taxation ; that the statutes creating the mill tax are repealed by the Act of 1855, No. 346, and other statutes; that the stockholders of the company are assessed individually for the interests upon which…