Legal Opinion

State v. Cheraw & Darlington R. R.

Supreme Court of South Carolina

Decided March 10, 1899PublishedCited by 4 opinions

Before Gage, J., Chesterfield, April, 1898. Action by the State against the Cheraw and Darlington Railroad Company, on the following, complaint: The complaint of the plaintiff in this case shows : I. That the defendant is a corporation chartered by the General Assembly of this State, and running a railroad extending from the town of Florence, in Florence County, to the town of Cheraw, in Chesterfield County; that there are forty miles of said road, and valuing its roadbed,…

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Before Gage, J., Chesterfield, April, 1898. Action by the State against the Cheraw and Darlington Railroad Company, on the following, complaint: The complaint of the plaintiff in this case shows : I. That the defendant is a corporation chartered by the General Assembly of this State, and running a railroad extending from the town of Florence, in Florence County, to the town of Cheraw, in Chesterfield County; that there are forty miles of said road, and valuing its roadbed, real estate, track, depots, water-tanks, engines, cars and tools and all equipments of every kind, the said road is worth…

1Opinion of the Court

The opinion of the Court was delivered by .

Mr. Justice Jones.

This action was brought under the statute, approved March 2d, 1897 (22 Stat., 453), entitled “An act to provide for the collection of past due railroad taxes, and for the distribution of the same,” to recover taxes, State, county and special, with penalties, alleged to be past due for each of the twenty fiscal years from 1876 to 1896, inclusive, on its railroad property in the territory embraced ■within Chesterfield, Darlington and Florence counties. The complaint attempts to set up forty-eight causes of action, each cause of action…

2Cases cited2 opinions

  1. Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
  2. Sackett's Harbor Bank v. BarryU.S. Circuit Court for the District of Southern Ohio · 1857

3Cited by4 opinions

  1. South Carolina Tax Commission v. South Carolina Tax Board of ReviewSupreme Court of South Carolina · 1983
  2. Pierson v. Minnehaha CountySouth Dakota Supreme Court · 1912
  3. New York Life Ins. v. BradleySupreme Court of South Carolina · 1909
  4. State Ex Rel. Daniel v. Textile Hall Corp.Supreme Court of South Carolina · 1937

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