Legal Opinion

Yazoo & Mississippi Railroad v. Adams

Supreme Court of the United States

Decided January 7, 1901No. 80PublishedCited by 8 opinions

BBROR TO THE SUPREME COURT OP THE STATE OP MISSISSIPPI. This was an action begun in the circuit court of Hinds County, Mississippi, by Adams, as state revenue agent, suing for tbe use and benefit of certain cities and towns through which the defendant railway runs, to recover municipal taxes upon its property for the years 1893 to 1896, inclusive.

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BBROR TO THE SUPREME COURT OP THE STATE OP MISSISSIPPI. This was an action begun in the circuit court of Hinds County, Mississippi, by Adams, as state revenue agent, suing for tbe use and benefit of certain cities and towns through which the defendant railway runs, to recover municipal taxes upon its property for the years 1893 to 1896, inclusive. A demurrer to the declaration having been sustained upon the ground that the exemption claimed by defendant in its charter was perpetual and unconditional as to the municipal taxes, an appeal was taken to the Supreme Court which reversed the action…

1Opinion of the CourtJustice Bbown

Motion was made to dismiss for the want of a Federal question. The ground of the motion is that, while the second and fourth pleas set up the exemption, contained in the charter from all municipal taxation, and the third pleads the exemption from city taxation by the ordinance of the mayor and aldermen of the city of Jackson, and inferentially at least, that these constitute a contract under which the road was built, there is not only no averment that this contract had been impaired by subsequent legislation, but no discussion of the case in that aspect by the Supreme Court, which held that…

2Cases cited12 opinions

  1. McCullough v. VirginiaSupreme Court of the United States · 1898
  2. Yazoo & Mississippi Valley Railroad v. ThomasSupreme Court of the United States · 1889
  3. Central Land Co. v. LaidleySupreme Court of the United States · 1895
  4. Lehigh Water Co. v. EastonSupreme Court of the United States · 1887
  5. Gross v. United States Mortgage Co.Supreme Court of the United States · 1883

7 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Mountain View Mining & Milling Co. v. McFaddenSupreme Court of the United States · 1901
  2. Winfree v. Riverside Cotton MillsSupreme Court of Virginia · 1912
  3. Home for Incurables v. City of New YorkSupreme Court of the United States · 1902
  4. Gulf & Ship Island Railroad v. HewesSupreme Court of the United States · 1901
  5. State v. Chicago Great Western Railway Co.Supreme Court of Minnesota · 1908

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