Tomlinson v. Jessup
Supreme Court of the United States
Appeal from the Circuit Court for the District of South Carolina; the case being this: Jessup, of New York, and owner of a number of shares in the Northeastern Railroad Company, a corporation created in 1851 by the State of South Carolina, filed a bill in the court below, against Tomlinson and others, officers of the State of South Carolina, to enjoin them from levying a tax on the property of the road.
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Appeal from the Circuit Court for the District of South Carolina; the case being this: Jessup, of New York, and owner of a number of shares in the Northeastern Railroad Company, a corporation created in 1851 by the State of South Carolina, filed a bill in the court below, against Tomlinson and others, officers of the State of South Carolina, to enjoin them from levying a tax on the property of the road. The question was whether the property was liable to taxation under the legislation of the State. The act incorporating the company contained a grant of the usual powers of railroad companies,…
1Opinion of the CourtJustice Field
The constitution of South Carolina, adopted in 1868, declares that the property of corporations then existing or thereafter created, shall be subject to taxation, except in certain cases, not material to the present inquiry. The sub-’ sequent legislation of the State carried out this requirement and provided for the taxation of the property of railroad companies; and the question presented is, whether the act of December, 1855, to amend the charter of the Northeastern Railroad Company, exempted the property of that company from such taxation. The company was incorporated in 1851, and at that…
2Cases cited2 opinions
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