Pullman Co. v. Richardson, State Treasurer of California. Hines, Director General of Railroads v. Same
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP CALIFORNIA. Error to judgments of the Supreme Court of California affirming judgments for the defendant in actions brought against the State Treasurer to recover money paid, under protest, as taxes. In the first six cases, the taxes were paid and the actions brought by the Pullman Company.
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ERROR TO THE SUPREME COURT OP THE STATE OP CALIFORNIA. Error to judgments of the Supreme Court of California affirming judgments for the defendant in actions brought against the State Treasurer to recover money paid, under protest, as taxes. In the first six cases, the taxes were paid and the actions brought by the Pullman Company. In the last of the cases, the taxes were paid while the business of the Company was under federal control, and the action brought by the Company and the Director General of Railroads. There is no doubt that a State is entitled to tax in-strumentalities of…
1Opinion of the Court
Mr. Justice Van Dévanter
delivered the opinion of the Court.
These were actions by the Pullman Company against the Treasurer of California to recover .moneys paid under protest as state taxes. Each action related to a designated part of the tax for a distinct year and was brought on the theory that the part designated was invalid because imposed under constitutional and statutory provisions repugnant to the Constitution of theTJnited States. The Treasurer prevailed in the court of first instance and in the Supreme Court of the State. 185 Cal. 484. ' The' Pullman. Company then brought the cases…
2Cases cited15 opinions
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
10 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Pullman Co. v. RichardsonSupreme Court of the United States · 1923
- Michigan Bell Telephone Co. v. Department of TreasuryMichigan Supreme Court · 1994
- Tennessee v. Louisville & Nashville RailroadDistrict Court, M.D. Tennessee · 1979
- Adams County v. Northern Pac. Ry. Co.Court of Appeals for the Ninth Circuit · 1940
- Ex Parte Louisville & NR Co.Supreme Court of Alabama · 1981
26 more not listed; retrieve them via the Exa API.