Legal Opinion

Fort Leavenworth Railroad Co. v. Lowe

Supreme Court of Kansas

Decided January 5, 1882PublishedCited by 13 opinions

Error from Leavemoorth District Court. Action brought by the Railroad Company against Lowe, as sheriff of Leavenworth county, to recover certain taxes, amounting to $420.80, paid under protest August 24, 1881. At the December Term, 1881, the court sustained a general demurrer to plaintiff’s petition, and gave defendant judgment for costs. The plaintiff brings the case here. ' The facts appear in the opinion.

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Error from Leavemoorth District Court. Action brought by the Railroad Company against Lowe, as sheriff of Leavenworth county, to recover certain taxes, amounting to $420.80, paid under protest August 24, 1881. At the December Term, 1881, the court sustained a general demurrer to plaintiff’s petition, and gave defendant judgment for costs. The plaintiff brings the case here. ' The facts appear in the opinion. Acts of a nature similar to ch. 66, Laws of 1875, with a proviso reserving to the state the right to serve civil and criminal process within the ceded territory, have frequently been…

1Opinion of the Court

The opinion of the court was delivered by

Valentine, J.:

The main, if not the sole question involved in this controversy is, whether the state of Kansas, as an act of sovereignty, or in the exercise of a mere license or privilege, conferred upon it by the general government of the United States, may tax railroad property belonging to a private corporation, situated, exclusively within the boundaries of the Fort Leavenworth military reservation, in Kansas.

The territory now known as the Fort Leavenworth military reservation is a portion of that vast territory which in 1803 was ceded by France to…

2Cases cited1 opinion

  1. In re O'ConnorWisconsin Supreme Court · 1875

3Cited by13 opinions

  1. Kiker v. PhiladelphiaSupreme Court of Pennsylvania · 1943
  2. Hoffman v. Leavenworth Light, Heat & Power Co.Supreme Court of Kansas · 1914
  3. Craig v. CraigSupreme Court of Kansas · 1936
  4. Herken v. GlynnSupreme Court of Kansas · 1940
  5. Chicago, Rock Island & Pacific Railway Co. v. McGlinnSupreme Court of Kansas · 1882

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