Allen v. Pullman's Palace Car Co.
Supreme Court of the United States
ERROR TO THE .CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This is a writ of error to review the judgment of the Circuit Court for the Middle District of Tennessee in suits brought by the Pullman’s Palace Car Company to recover from the State of Tennessee moneys paid under protest for taxes levied and collected by virtue of certain laws of the State requiring the payment of sums for the years 1887 to 18.93, inclusive. ' These statutes are set…
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ERROR TO THE .CIRCUIT COURT OF THE UNITED STATES FOR THE MIDDLE DISTRICT OF TENNESSEE. This is a writ of error to review the judgment of the Circuit Court for the Middle District of Tennessee in suits brought by the Pullman’s Palace Car Company to recover from the State of Tennessee moneys paid under protest for taxes levied and collected by virtue of certain laws of the State requiring the payment of sums for the years 1887 to 18.93, inclusive. ' These statutes are set forth in .the opinion. The cases were tried by the court without the intervention of a jury, and separate findings of fact…
1Opinion of the CourtJustice Day
The taxes in controversy were levied under certain revenue laws of the State of Tennessee. Those for the years 1887 and 1888 provided: “That the rate of taxation on the following privileges shall be as follows:- Sleeping cars: Each company doing business in the State, on each car per annum, $500.” Section eight of the act provided: “That any and all parties, firms 'or corporations exercising any of the foregoing privileges must pay this, tax, as ,set forth in this act, for the exercise of such privilege, whether they make a business of it or not.”
The Tennessee act of 1877, imposing a tax upon…
2Cases cited5 opinions
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Osborne v. FloridaSupreme Court of the United States · 1897
- Pickard v. Pullman Southern Car Co.Supreme Court of the United States · 1886
- Pullman Co. v. AdamsSupreme Court of the United States · 1903
3Cited by49 opinions
- Swift & Co. v. United StatesSupreme Court of the United States · 1905
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Cooney v. Mountain States Telephone & Telegraph Co.Supreme Court of the United States · 1935
- Williams v. City of TalladegaSupreme Court of the United States · 1913
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