Legal Opinion

Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. Backus

Supreme Court of the United States

Decided May 26, 1894No. Nos. 899 and 900PublishedCited by 260 opinions

ERROR TO THE SUPREME COURT OE THE STATE OE INDIANA, On March 6, 1891, the legislature- of the State of Indiana passed an act entitled “An act concerning taxation, repealing all laws in conflict therewith, and declaring an emergency,” Laws 1891, c. 99, pp. 199 to 291, which, expressly repealing “ all laws and parts of laws within the purview of this act,” provided in itself, a complete and comprehensive system of taxation.

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ERROR TO THE SUPREME COURT OE THE STATE OE INDIANA, On March 6, 1891, the legislature- of the State of Indiana passed an act entitled “An act concerning taxation, repealing all laws in conflict therewith, and declaring an emergency,” Laws 1891, c. 99, pp. 199 to 291, which, expressly repealing “ all laws and parts of laws within the purview of this act,” provided in itself, a complete and comprehensive system of taxation. By it all property of individuals and ordinary corporations was subject to valuation and assessment by county officers, while the assessment of railroad property was…

1Opinion of the CourtJustice Brewer

The decision of the Supreme Court of the State removes from this case all questions of conflict between the act and the constitution of. the State, and the only matter remainipg for our consideration is whether there is in the act as administered any trespass upon rights which the Federal Constitution secures to the plaintiff. Notwithstanding the elaborate attack made both in brief and argument upon this act, it seems to us that its constitutionality has been practically settled by decisions of this court, especially those in State Railroad Tax Cases, 92 U. S. 575, and Kentucky Railroad Tax…

2Cases cited9 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  3. Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
  4. Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
  5. Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888

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3Cited by260 opinions

  1. Londoner v. City and County of DenverSupreme Court of the United States · 1908
  2. Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
  3. Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
  4. Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
  5. Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940

255 more not listed; retrieve them via the Exa API.

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