Savannah, Thunderbolt & Isle of Hope Railway v. Savannah
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF GEORGIA. The facts are stated in the opinion. This tax is imposed on the plaintiff in error because it does business in the city of Savannah, and for the use of the streets of the city in doing it. The railway is both within the city limits and outside of the city. The Central of Georgia Railway Company, a steam railroad, is engaged in business within the limits of the city, using a total of five miles of the streets.
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ERROR TO THE SUPREME COURT OF THE STATE OF GEORGIA. The facts are stated in the opinion. This tax is imposed on the plaintiff in error because it does business in the city of Savannah, and for the use of the streets of the city in doing it. The railway is both within the city limits and outside of the city. The Central of Georgia Railway Company, a steam railroad, is engaged in business within the limits of the city, using a total of five miles of the streets. Its lines also extend outside of the city of Savannah. The business earned on by the plaintiff in error and the business carried on by…
1Opinion of the CourtJustice Holmes
This is a bill in equity brought by the plaintiff in error to restrain the collection of a municipal tax by the defendants. The bill sets forth, among other grounds, that the tax impairs the obligation of a contract, and also is an attempt to take the plaintiff’s property without due process of law, contrary to the Constitution of the United States. According" to the bill and the fifth assignment- of error there is no law of the State of Georgia which authorizes the imposition of the tax. Were this true the foundation of our jurisdiction would be gone and this writ of error should be…
2Cases cited4 opinions
- Hamilton Gas Light & Coke Co. v. Hamilton CitySupreme Court of the United States · 1892
- Barney v. City of New YorkSupreme Court of the United States · 1904
- New Orleans City & Lake Railroad v. New OrleansSupreme Court of the United States · 1892
- Wells v. SavannahSupreme Court of the United States · 1901
3Cited by21 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Armour Packing Co. v. LacySupreme Court of the United States · 1906
- Smallwood v. JeterIdaho Supreme Court · 1926
- New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
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