Legal Opinion

Baltimore & OR Co. v. Board of Public Works

District Court, N.D. West Virginia

Decided December 2, 1936PublishedCited by 8 opinions

1Opinion of the Court

PARKER, Circuit Judge.

This is a suit by the Baltimore & Ohio Railroad Company against the Board of Public Works of West Virginia, the Secretary of State, Auditor, Treasurer, Tax Commissioner and Attorney General of that state and the sheriffs of the various counties in which the railroad company has property. The purpose of the suit is to enjoin the assessment or collection of taxes on a valuation of plaintiff’s property alleged to be excessive and discriminatory; to enjoin the institution of suit or other proceeding for the collection of the state privilege tax, alleged to be…

2Cases cited49 opinions

  1. Smyth v. AmesSupreme Court of the United States · 1898
  2. Prentis v. Atlantic Coast Line Co.Supreme Court of the United States · 1908
  3. Smyth v. Ames; Smyth v. Smith; Smyth v. HigginsonSupreme Court of the United States · 1898
  4. In Re AyersSupreme Court of the United States · 1887
  5. Pennoyer v. McConnaughySupreme Court of the United States · 1891

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3Cited by8 opinions

  1. Cheeseman v. CareyDistrict Court, S.D. New York · 1980
  2. Cottman Co. v. DaileyCourt of Appeals for the Fourth Circuit · 1938
  3. State Ex Rel. Ayers v. ClineWest Virginia Supreme Court · 1986
  4. Ritholz v. North Carolina State Board of Examiners in OptometryDistrict Court, M.D. North Carolina · 1937
  5. Carolina-Virginia Racing Ass'n, Inc. v. CahoonCourt of Appeals for the Fourth Circuit · 1954

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