Legal Opinion

Railroad Co. v. Georgia

Supreme Court of the United States

Decided January 27, 1879No. 103PublishedCited by 99 opinions

Error to tbe Supreme Court of the State of Georgia. This ease came before the Superior Court for Fulton County, Georgia, on an “ affidavit of illegality ” filed by the Atlantic and Gulf Railroad Company in regard to an execution for taxes which had been issued by the comptroller-general of the State, in pursuance of an act of the General Assembly, approved Feb. 28,1874, entitled “ An Act to amend the tax laws of this State, so far as the same relate to railroad companies,…

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Error to tbe Supreme Court of the State of Georgia. This ease came before the Superior Court for Fulton County, Georgia, on an “ affidavit of illegality ” filed by the Atlantic and Gulf Railroad Company in regard to an execution for taxes which had been issued by the comptroller-general of the State, in pursuance of an act of the General Assembly, approved Feb. 28,1874, entitled “ An Act to amend the tax laws of this State, so far as the same relate to railroad companies, and to define the liabilities of such companies to taxation, and to repeal so much of the charters of such companies,…

1Opinion of the CourtJustice Steong

The single question presented in this case is whether the act of the legislature of Georgia, approved Feb. 28, 1874, whereby it was enacted that the property of all railroad companies in the State should be taxed as other property of the people of the State, impairs the obligations of the contract contained in the charter of the plaintiff in error. The question compels consideration of the inquiry, what was the contract into which the State entered with the company, and what are the rights which the company holds under it.

Prior to the eighteenth day of April, 1863, there were two railroad…

2Cases cited5 opinions

  1. Railroad Co. v. MaineSupreme Court of the United States · 1878
  2. Central Railroad & Banking Co. v. GeorgiaSupreme Court of the United States · 1876
  3. McMahan v. MorrisonIndiana Supreme Court · 1861
  4. Pennsylvania College CasesSupreme Court of the United States · 1872
  5. Central Railroad & Banking Co. v. StateSupreme Court of Georgia · 1875

3Cited by99 opinions

  1. New York Central Securities Corporation v. United StatesSupreme Court of the United States · 1932
  2. Pulllman's Palace Car Co. v. Missouri Pacific Railway Co.Supreme Court of the United States · 1885
  3. Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
  4. Keokuk & Western Railroad v. MissouriSupreme Court of the United States · 1894
  5. Leeper v. TexasSupreme Court of the United States · 1891

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