Bright v. Arkansas
Court of Appeals for the Eighth Circuit
Appeal from the District Court of the United States for the Western District of Arkansas; F. A. Youmans, Judge. Petition by the State of Arkansas against R. C. Bright and J. E. Pclker, as receivers of the Kansas City & Memphis Railway Company appointed in the case of Riley v. Kansas City and Memphis Railway Company. From a decree directing the receivers to pay.certain taxes, with penalties, they appeal.
1Opinion of the Court
SANBORN, Circuit Judge.
By Act 112 of the Acts of Arkansas of 1911, page 68, the state of Arkansas imposed an annual tax of $568, payable on or before August 10th, and an annual penalty of $142 for a failure to pay this tax by August 10th, on the Kansas City & Memphis Railway Company “for the privilege of exercising its franchise in the state of Arkansas” (sections 6 and 12), and provided that these taxes and penalties should be a first lien upon all the property of the corporation, whether employed by the corporation in the prosecution of its business, or in the hands of an assignee, trustee…
2Cases cited17 opinions
- United States v. WhitridgeSupreme Court of the United States · 1913
- Central Trust Co. v. New York City & Northern RailroadNew York Court of Appeals · 1888
- New York Terminal Co. v. GausNew York Court of Appeals · 1912
- First Nat. Bank v. EwingCourt of Appeals for the Fifth Circuit · 1900
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
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3Cited by24 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Larry Howard Homan v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- McFarland v. HurleyCourt of Appeals for the Fifth Circuit · 1923
- People of New York v. HopkinsCourt of Appeals for the Second Circuit · 1927
- Thompson v. State of LouisianaCourt of Appeals for the Eighth Circuit · 1938
19 more not listed; retrieve them via the Exa API.