Chesapeake & Ohio Railway Co. v. Miller
Supreme Court of the United States
IN ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF WEST VIRGINIA. This' suit was begun, by a bill in .equity in a court of the State of West Yirginia against the auditor of that State to restrain the collection of a tax, alleged to be illegal, ón stho ground' that the plaintiff in error enjoyed an immunity from taxation. • Being, decided against the claim of exemption, the cause was brought here by writ of error.
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IN ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF WEST VIRGINIA. This' suit was begun, by a bill in .equity in a court of the State of West Yirginia against the auditor of that State to restrain the collection of a tax, alleged to be illegal, ón stho ground' that the plaintiff in error enjoyed an immunity from taxation. • Being, decided against the claim of exemption, the cause was brought here by writ of error. The grounds of the claim and the other facts which make the federal question are stated in the opinion of the court.
1Opinion of the CourtJustice Matthews
delivered the opinion of the court.'
’ This writ of error brings into review a final decree-of the Supreme Court of Appeals of the State of West Yirginia dismissing the bill of complaint filed by the plaintiff in error, the error assigned being that that court gave effect to a statute of the State alleged to be void, on the ground that it impaired the obligation oí a contract between;, the plaintiff in error and the State of West Yirginia.
The statute thus drawn in question is an act of the Legislature of West Yirginia, passed March 7, 1879, subjecting the property of the plaintiff in error in…
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