Southern Railway Co. v. Greene
Supreme Court of Alabama
Appeal from Birmingham City Court. Heard before Hon: C. C. Nesmith. Action by' the Southern Railway Company against Samuel E. Greene, ás judge of probate of Jefferson county, to recover an intangible franchise tax paid said county under protest. Judgment for defendant and plaintiff appeals.
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Appeal from Birmingham City Court. Heard before Hon: C. C. Nesmith. Action by' the Southern Railway Company against Samuel E. Greene, ás judge of probate of Jefferson county, to recover an intangible franchise tax paid said county under protest. Judgment for defendant and plaintiff appeals. The a.ct is unconstitutional as denying to the Southern Railway the equal protection of the law as a person within the jurisdiction of the state. —Pembina Mining Go-, v. Pennsylvania, 125 U. S. 181; Blake v. McGlung, 172 U. S. 239. It is perfectly obvious that to' tax the same kind of property in a…
1Opinion of the CourtSimpson, J.
This suit was brought by the appellant against the appellee, as probate judge of Jefferson county, to recover $22,458.36, which had been paid to said probate judge under protest on account of the franchise tax required by Acts 1907, p. 418 (sections 2391-2399 of the Code of 1907). The complaint alleges that the plaintiff is a corporation organized under the laws of Virginia, specially authorized by said laws to acquire railroad properties in other states by either purchase or consolidation, and to use the same in the business of transporting passengers and freight as a common carrier; that it…
2Cases cited36 opinions
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