Illinois Central Railroad v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OE APPEALS OF THE STATE OF KENTUCKY. The facts, which involve the validity of an assessment, are stated in the opinion. This court has jurisdiction if the" state court -decided' the Federal questions, although first appearing in the petition for rehearing.
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ERROR TO THE COURT OE APPEALS OF THE STATE OF KENTUCKY. The facts, which involve the validity of an assessment, are stated in the opinion. This court has jurisdiction if the" state court -decided' the Federal questions, although first appearing in the petition for rehearing. Mallett v. North Carolina, 181 U. S. 589, 592; Leigh v. Green, 193 U. S. 79, 85; Sullivan v. Texas, 207 U. S. 416, 422. Even if the envelope indorsement were a record of assessment, the assessment would; nevertheless, deny due process and equal protection because all other railroads of the State were assessed and paid…
1Opinion of the CourtJustice Hughes
The Commonwealth of Kentucky recovered judgment in this suit against the Illinois Central Railroad Company for the amount of the tax, for the. year 1897, upon the franchise formerly belonging to the Chesapeake, Ohio and Southwestern Railroad Company. The recovery was based upon the fact that the Illinois Central Railroad Company was, at the time to which the tax related, in possession of the railroad, and was operating it under a power of attorney from the purchaser at a judicial sale, and had made the report which was required by the statute relating to the taxation of franchises. The…
2Cases cited6 opinions
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Mallett v. North CarolinaSupreme Court of the United States · 1901
- Leigh v. GreenSupreme Court of the United States · 1904
- Castillo v. McConnicoSupreme Court of the United States · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cumberland Coal Co. v. Board of Revision of Tax Assessments in Greene Cty.Supreme Court of the United States · 1931
- Brooke v. City of NorfolkSupreme Court of the United States · 1928
- Tumulty v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1939
- State Ex Rel. Hostetter v. HuntOhio Supreme Court · 1937
- Juhan v. StateCourt of Criminal Appeals of Texas · 1918
5 more not listed; retrieve them via the Exa API.