Pere Marquette R. Co. v. Powers
U.S. Circuit Court for the District of Western Michigan
In Equity. Suits to enjoin collection of taxes. Until the legislation complained of in these cases, railroad corporations, express companies, ear loaning companies, etc., were taxed in the state of Michigan specifically upon their gross earnings.
Read the full summary
In Equity. Suits to enjoin collection of taxes. Until the legislation complained of in these cases, railroad corporations, express companies, ear loaning companies, etc., were taxed in the state of Michigan specifically upon their gross earnings. For the purpose of enabling the Legislature to pass an act for their taxation by an ad valorem system of assessment, placing their property for that purpose upon the same basis with that of other corporations and individuals throughout the state, the Constitution was amended in 1900. The amendment permitted the Legislature to provide for the…
1Opinion of the CourtWanty, District Judge
The defendant objects to any consideration of these cases because he says they are brought to restrain the collection of taxes levied by the state of Michigan, and, although brought against him as Auditor General, they are in effect suits against the state, of which the court has no jurisdiction. The jurisdiction of the court to restrain the collection of taxes, where the bill in good faith alleges that the Constitution and statute of Michigan under which the tax in question was levied are repugnant to the Constitution of the United States, and that the defendant, who is the Auditor General,…
2Cases cited52 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Smyth v. AmesSupreme Court of the United States · 1898
- Taylor v. SecorSupreme Court of the United States · 1876
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
47 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- Board of Commissioners v. JohnsonIndiana Supreme Court · 1909
- Federal Reserve Bank v. Omaha Nat. BankCourt of Appeals for the Eighth Circuit · 1930
- Portland Ry., Light & Power Co. v. City of PortlandDistrict Court, D. Oregon · 1914
5 more not listed; retrieve them via the Exa API.