Illinois Cent. R. Co. v. Garner

Oh PetitioN to Rehear

Mr. Chiee Justice Neil

delivered the opinion of the Court.

The principal complaint in the petition to rehear, filed by counsel for the railroad, is “that the Court overlooked the fact that the taxes in this case are not excise or privilege taxes, but are acl valorem taxes.” It is again urged upon us “that where an ad valorem assessment is *102challenged on the ground of illegality the taxpayer has the remedy of injunction.”

It is true that the cases cited in the original opinion involve the collection of excise or privilege taxes. American Can Co. v. McCanless, 183 Tenn. 491,…