Legal Opinion
Southern Railway Co. v. Kentucky
Supreme Court of the United States
Decided April 11, 1927No. 33, 34PublishedCited by 41 opinions
1Opinion of the CourtJustice Butler
A judgment against plaintiffs in error for franchise taxes imposed under the laws of Kentucky in respect of *78certain lines of railway was affirmed by the highest court of that State. 204 Ky. 388. And see 193 Ky. 474. Reversal is sought on the ground that as applied these laws contravene the due process clause of the Fourteenth Amendment.
The statutes* (§§4077-4081) provide that every foreign or domestic railway company, in addition to other taxes imposed by law, shall pay an annual tax on its franchise. The provisions apply whether the privilege is exercised by the corporation in its own name…
2Cases cited11 opinions
- Smyth v. AmesSupreme Court of the United States · 1898
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- City of Omaha v. Omaha Water Co.Supreme Court of the United States · 1910
- Fargo v. HartSupreme Court of the United States · 1904
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Dana Leigh Thompson v. County of Franklin, William A. Hughes, Treasurer of Franklin CountyCourt of Appeals for the Second Circuit · 1994
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Norfolk & Western Railway Co. v. Missouri State Tax CommissionSupreme Court of the United States · 1968
- Great Northern Railway Co. v. WeeksSupreme Court of the United States · 1936
- Norfolk & Western Railway Co. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1936
36 more not listed; retrieve them via the Exa API.