Legal Opinion
City of Parkersburg v. Baltimore & O. R.
Court of Appeals for the Fourth Circuit
Decided December 14, 1923No. 2101PublishedCited by 6 opinions
1Opinion of the Court
WOODS, Circuit Judge.
The vital question to be decided is whether the city of Parkersburg has lost the right to collect taxes on property of the Baltimore & Ohio Railroad Company situated in the city. The right to be perpetually free from city taxation is asserted by the railroad company on these grounds: (1) Exemption or commutation by a city ordinance of June 8, 1855, a contract with the city of the same date and subsequent ratification thereof; (2) adjudication of July 13, 1897, that the attempted exemption or commutation was valid; (3) laches of the city in acquiescing in the assertion of…
2Cases cited54 opinions
- Central Transportation Co. v. Pullman's Palace Car Co.Supreme Court of the United States · 1891
- Loan Assn. v. TopekaSupreme Court of the United States · 1875
- Thomas v. Railroad Co.Supreme Court of the United States · 1880
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- California Bank v. KennedySupreme Court of the United States · 1897
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3Cited by6 opinions
- Baltimore & Ohio Railroad v. City of ParkersburgSupreme Court of the United States · 1925
- Montgomery v. First National BankMontana Supreme Court · 1943
- Fairbanks, Morse & Co. v. City of WagonerCourt of Appeals for the Tenth Circuit · 1936
- Valentine v. City of JuneauCourt of Appeals for the Ninth Circuit · 1929
- City of Parkersburg v. Baltimore & Ohio RailroadCourt of Appeals for the Fourth Circuit · 1923
1 more not listed; retrieve them via the Exa API.