Yazoo & Mississippi Valley Railroad v. Adams
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF MISSISSIPPI. This was a petition for a rehearing of the case reported in 180 U. S. 1, upon the ground that the taxes for the year 1892 were separable from taxes for the succeeding years, inasmuch as the taxes for that year had been completely levied and assessed-m September 22, 1892, and that the claim of the State, if. any, had fully accrued at least one month before the articles of consolidation were executed, (October 24, 1892,)…
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ERROR TO THE SUPREME COURT OF THE STATE OF MISSISSIPPI. This was a petition for a rehearing of the case reported in 180 U. S. 1, upon the ground that the taxes for the year 1892 were separable from taxes for the succeeding years, inasmuch as the taxes for that year had been completely levied and assessed-m September 22, 1892, and that the claim of the State, if. any, had fully accrued at least one month before the articles of consolidation were executed, (October 24, 1892,) and that the judgment therefore gave to the consolidation a retrospective effect.
1Opinion of the CourtJustice BeowN
The decision of this case was based upon the theory that all the taxes involved in. the case, from 1892 to 1897, accrued subsequent to the consolidation of October 24, 1892, which was held by this court to create a new corporation, subject to existing laws, and particularly to that provision of the constitution of 1890, “ that every new grant of corporate franchise shall be subject to the provisions of the constitution.” No suggestion was made, in the argument or briefs of the railroad company, of any distinction in respect to the liability of the company between the taxes of the year 1892…
2Cases cited6 opinions
- Burgess v. SeligmanSupreme Court of the United States · 1883
- Flash v. ConnSupreme Court of the United States · 1883
- Clark v. BeverSupreme Court of the United States · 1891
- Bailey v. MagwireSupreme Court of the United States · 1875
- BOARD OF LIQUIDATION & Cv LOUISIANASupreme Court of the United States · 1901
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- Continental Securities Co. v. Interborough Rapid Transit Co.U.S. Circuit Court for the District of Southern New York · 1908
- City of Pomona v. Sunset Telephone & Telegraph Co.Supreme Court of the United States · 1912
- In re KopelDistrict Court, S.D. New York · 1906
- De Golia v. CommissionerUnited States Board of Tax Appeals · 1939
- Tevander v. RuysdaelCourt of Appeals for the Seventh Circuit · 1918