Legal Opinion

Atchison, T. & S. F. Ry. Co. v. Sullivan

Court of Appeals for the Eighth Circuit

Decided September 23, 1909PublishedCited by 29 opinions

Appeal from the Circuit Court of the United States for the District of Colorado. Bill by the Atchison, Topeka & Santa Fé Railway Company against John R. Sullivan, Treasurer of Bent County, Colo., and others. From a decree dismissing the bill, complainant appeals.

1Opinion of the Court

SANBORN, Circuit Judge.

This is an appeal from a decree which dismissed a bill in equity, exhibited to prevent the treasurer of Bent *459county, in the state of Colorado, from collecting of the complainant, taxes which it alleged were illegal and excessive. The Constitution of that state required Uxe« to be uniform upon the same class of subjects (article 10, § 3), and the statutes required all taxable property to be assessed at its full cash value. The State Board of Equalization was required to assess the railroad property of each railroad company in the state as a unit and to apportion the…

2Cases cited32 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
  3. Dows v. City of ChicagoSupreme Court of the United States · 1871
  4. Cummings v. National BankSupreme Court of the United States · 1880
  5. Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894

27 more not listed; retrieve them via the Exa API.

3Cited by29 opinions

  1. City of Wichita Falls v. J. J. & M. Taxman Refining Co.Court of Appeals of Texas · 1934
  2. Shepard v. Northern Pac. Ry. Co.U.S. Circuit Court for the District of Minnesota · 1911
  3. Chicago & N. W. Ry. Co. v. EvelandCourt of Appeals for the Eighth Circuit · 1926
  4. First National Bank v. McBrideNew Mexico Supreme Court · 1915
  5. Union Pacific Railroad v. HannaSupreme Court of Colorado · 1923

24 more not listed; retrieve them via the Exa API.

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