Wells Fargo & Co. v. Johnson
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the District of South Dakota; Jas. D. Elliott, Judge. Complaints by Wells Fargo & Co. and by James C. Fargo, individually and as president of the American Express Company, to enjoin George G. Johnson, as Treasurer of the State of South Dakota, from collecting certain taxes. From decrees dismissing the complaints (205 Fed. 60), plaintiffs appeal.
1Opinion of the Court
SANBORN, Circuit Judge.
These are appeals from decrees which dismissed complaints to enjoin the treasurer of South Dakota from collecting taxes levied against the plaintiffs by the state board of assessment and equalization of the state of South Dakota in the year 1910. The plaintiffs are express companies, and they claim that the assessments of their property made by the board in 1909 and 1910, on which it levied the taxes in those years, were made in violation of the Constitution of the state of South Dakota, in that in making them it took into consideration their earnings in the state while…
2Cases cited17 opinions
- Cohens v. VirginiaSupreme Court of the United States · 1821
- Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
- Cummings v. National BankSupreme Court of the United States · 1880
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
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3Cited by12 opinions
- Lee v. BoswellDistrict Court, M.D. Alabama · 1971
- District of Columbia v. GreenDistrict of Columbia Court of Appeals · 1973
- State Tax Commission v. Chesapeake & Potomac Telephone Co.Court of Appeals of Maryland · 1949
- Chicago & N. W. Ry. Co. v. EvelandCourt of Appeals for the Eighth Circuit · 1926
- First National Bank v. McBrideNew Mexico Supreme Court · 1915
7 more not listed; retrieve them via the Exa API.