Legal Opinion

American Express Co. v. Indiana

Supreme Court of the United States

Decided February 1, 1897No. Nos. 469, 470, and 471PublishedCited by 16 opinions

EEEOE TO THE CIECUIT COUET OF MAEION COUNTY, INDIANA. The case is stated in the opinion.

1Opinion of the CourtChief Justice Fuller

*256These were three actions instituted by the State of Indiana, in the Circuit Court of Marion County in that State, against the American Express Company, the Adams Express Company and the United States Express Company, to recover unpaid taxes for the years 1893 and 1894-, ■

The defendants filed answers, setting up, among other, de-fences, that the act under which the taxes were assessed was invalid because in' contravention of the Constitution of the United States.

The causes were consolidated and tried by the Circuit Court, which made a special finding of facts and stated conclusions of law…

2Cases cited1 opinion

  1. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897

3Cited by16 opinions

  1. Fargo v. HartSupreme Court of the United States · 1904
  2. Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
  3. Missouri, Kansas & Texas Railway Co. v. ShannonTexas Supreme Court · 1907
  4. State v. Ohio Oil Co.Indiana Supreme Court · 1898
  5. Samuel W. Poorvu and Beatrice Poorvu v. The United StatesUnited States Court of Claims · 1970

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