Legal Opinion
Atlantic Coast Line Railroad v. Phillips
Supreme Court of the United States
Decided June 23, 1947No. 385PublishedCited by 44 opinions
1Opinion of the CourtJustice Frankfurter
This was a proceeding in the courts of Georgia to declare invalid an assessment by the State Revenue Commissioner against the Atlantic Coast Line Railroad Company on the ground that the tax as applied to the appellant impairs the obligation of contracts. United States Constitution, Art. I, Sec. 10.
To encourage railroad development, the State of Georgia in 1833 chartered the Georgia Railroad Company (which later became the Georgia Railroad and Banking Company), and gave the railroad certain immunity from taxation. Georgia’s increasing need of tapping new sources of revenue has not unnaturally…
2Cases cited13 opinions
- Proprietors of the Charles River Bridge v. Proprietors of the Warren BridgeSupreme Court of the United States · 1837
- Superior Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1930
- Hylton v. United StatesSupreme Court of the United States · 1796
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
- Central Railroad & Banking Co. v. GeorgiaSupreme Court of the United States · 1876
8 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Georgia Railroad & Banking Co. v. RedwineSupreme Court of the United States · 1952
- Georgia Railroad & Banking v. RedwineSupreme Court of the United States · 1952
- n.sidney Nyhus v. Travel Management CorporationCourt of Appeals for the D.C. Circuit · 1972
- Commissioner v. KorellSupreme Court of the United States · 1950
39 more not listed; retrieve them via the Exa API.