Cincinnati, New Orleans & Texas Pacific Railroad v. Commonwealth
Supreme Court of the United States
IN EBROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. The Commonwealth of Kentucky brought its several actions against the railroad companies above named as plaintiffs in error respectively, to recover the amounts of certain taxes levied, against each of them, under the provisions of “An act to prescribe the mode of ascertaining the value of the property of. railroad companies for taxation, and for taxing the same,” approved April 3, 1878. Bullitt & Feland’s…
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IN EBROR TO THE COURT OF APPEALS OF THE COMMONWEALTH OF KENTUCKY. The Commonwealth of Kentucky brought its several actions against the railroad companies above named as plaintiffs in error respectively, to recover the amounts of certain taxes levied, against each of them, under the provisions of “An act to prescribe the mode of ascertaining the value of the property of. railroad companies for taxation, and for taxing the same,” approved April 3, 1878. Bullitt & Feland’s General' Statutes of Kentucky, 1881, 1019. As the validity of this statute is drawn in question in these actions, it is here…
1Opinion of the CourtJustice Matthews
court. *331After stating the facts in the language above reported, he continued : -
Two Federal questions, arise on the record, in these cases, contained in the following propositions affirmed by the plaintiffs in error:
First. That the act of April 3,1878, and the taxes levied in pursuance of it, if enforced)1 as it is sought to be, in these judgments, in. effect take the property of the defendants below without due process of law; and—
Second. That they constitute a denial of the equal protection of the laws: in both particulars violating the Fourteenth Amendment to the Constitution of the. United…
2Cases cited7 opinions
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Taylor v. SecorSupreme Court of the United States · 1876
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Neal v. DelawareSupreme Court of the United States · 1881
- Missouri v. LewisSupreme Court of the United States · 1880
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3Cited by35 opinions
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
- Reif v. BarrettIllinois Supreme Court · 1933
- Castillo v. McConnicoSupreme Court of the United States · 1898
- Lent v. TillsonCalifornia Supreme Court · 1887
- Commonwealth v. BrownSupreme Court of Virginia · 1895
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