Legal Opinion

Cottle v. Union Pac. R.

Court of Appeals for the Eighth Circuit

Decided September 19, 1912No. 3,565PublishedCited by 8 opinions

Appeal from the Circuit Court of the United States for the District of Wyoming; John A. Riner, Judge. Suit in equity by the Union Pacific Railroad Company against Thomas Cottle, Treasurer of Sweetwater County, Wyo., and others. Decree for complainant, and defendants appeal.

1Opinion of the Court

SMITH, Circuit Judge.

The Union Pacific Railroad extends through Sweetwater county, Wyo., and the company owns a large amount of land in that county. The entire levy upon its property in the county for 1909 was $70,813.64. Of this it paid $62,576.48, and brought this suit against the county treasurer andl ex officio county collector and the board of county commissioners to perpetually enjoin the collection of the balance of $8,237.16. A decree was rendered for the company and the treasurer, collector, and the board of county commissioners appeal. The taxes sought to be enjoined are of two…

2Cases cited29 opinions

  1. Stetson v. KemptonMassachusetts Supreme Judicial Court · 1816
  2. McPherson v. Foster Bros.Supreme Court of Iowa · 1876
  3. Whaley v. CommonwealthCourt of Appeals of Kentucky · 1901
  4. Lacey v. Davis & McFarrenMichigan Supreme Court · 1856
  5. Wells, Fargo & Company's Express v. Crawford CountySupreme Court of Arkansas · 1897

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3Cited by8 opinions

  1. People v. Texas Co.Supreme Court of Colorado · 1929
  2. American Airlines, Inc. v. City of St. LouisSupreme Court of Missouri · 1963
  3. San Juan Trading Co. v. SanchoCourt of Appeals for the First Circuit · 1940
  4. State v. Board of Trustees of Las VegasNew Mexico Supreme Court · 1927
  5. State ex rel. First Thought Gold Mines, Ltd. v. Superior CourtWashington Supreme Court · 1916

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