Mayor of Chattanooga v. Nashville, Chattanooga & St. Louis Railroad

This suit was commenced before a justice of the peace for Hamilton county, for the taxes for 1880, and a claim for back taxes alleged to be due for the years 1877-8-9, the entire amount being over six thousand dollars.

A short statement of facts will raise the questions presented in argument, and for decision in this case.

It is admitted that the railroad company had paid in the years 1877-8-9, and tendered the sum due for 1880, according to the valuations and assessments made by the State railroad assessors, as provided for by the acts of the Legislature of 1875 and 1877. But it is claimed…