Coulter v. Louisville & Nashville Railroad
Supreme Court of the United States
•APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF KENTUCKY. The facts are stated in the opinion. The Circuit Court had no jurisdiction of this action.
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•APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE EASTERN DISTRICT OF KENTUCKY. The facts are stated in the opinion. The Circuit Court had no jurisdiction of this action. The state board had made the final assessment of appellee’s franchise, and the auditor had given appellee the statutory notice thereof, and it is not shown that appellants, being the auditor, treasurer, and secretary of state, constituting said board, had any further statutory power or authority to enforce the collection of the unpaid part of the state taxes on said assessment. Hence, appellee’s suit was against…
1Opinion of the CourtJustice Holmes
This is a bill brought by the railroad company, appellee, a Kentucky corporation, against citizens of Kentucky, the members of the state board of valuation and assessment, and respectively auditor of public accounts, treasurer and secretary of state.. The only ground of jurisdiction alleged is that under •the tax laws of the State of Kentucky, as administered by its executive officers, the railroad company is deprived of the equal protection of the laws contrary to the Fourteenth Amendment. The constitution of the State requires all property not exempted from taxation to be assessed at its…
2Cases cited8 opinions
- United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Fayerweather v. RitchSupreme Court of the United States · 1904
- Penn Mutual Life Insurance v. AustinSupreme Court of the United States · 1898
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3Cited by79 opinions
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- Iowa-Des Moines National Bank v. BennettSupreme Court of the United States · 1932
- Chicago, Burlington & Quincy Railway Co. v. BabcockSupreme Court of the United States · 1907
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