Chicago, Burlington & Quincy Railroad v. Rhein
Supreme Court of Iowa
Appeal from Des Moines District Court.— Hon. James D-. Smytii, Judge. Suit in equity to restrain the defendant as treasurer of Des Moines county, from collecting a tax assessed against the appellee on its telegraph line. A demurrer to the petition was overruled, and, the defendant refusing to plead further and electing to stand upon his demurrer, there was a judgment for the plaintiff, from which the defendant appeals.
1Opinion of the CourtSherwin, J.
The plaintiff railroad company owns approximately eight hundred miles of telegraph lines and equipments in the State of Iowa situated on their right of way between Burlington and Council Bluffs, Iowa. The lines are used in the ordinary manner for the transaction of railroad business, and are necessary for the proper operation of its railroad. In addition to their use for railroad *405purposes, they were leased to the Western Union Telegraph Company, and are used by said company for carrying on commercial telegraph business. For the year 1901, the appellee made return in proper form to the…
2Cases cited8 opinions
- Bank v. TennesseeSupreme Court of the United States · 1882
- State v. Baltimore & Ohio RailroadCourt of Appeals of Maryland · 1878
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- Chicago, Burlington & Quincy Railway Co. v. KelleySupreme Court of Iowa · 1898
- County of Hennepin v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1889
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3Cited by4 opinions
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014
- Lake Tahoe Ry. & Transp. Co. v. RobertsCalifornia Supreme Court · 1914
- Northern Pacific Railway Co. v. Morton CountyNorth Dakota Supreme Court · 1915
- Courtney M. Kay-Decker, Director, Iowa Department of Revenue v. Iowa State Board of Tax Review and Cable One, Inc.Supreme Court of Iowa · 2014