State of Kansas, Harris v. State of Louisiana, Morgan v... State of Louisiana v. William T. Joyce 466 537 587 345 537 584 139 cases State of Oklahoma v. State of Texas.... 218 345 481 State of Minnesota v. State of Wisconsin.. ... 395 342 154 345 Co. 343 State of New York, Marshal v.. 343 16 State of Oklahoma, Oklahoma Gin Co. v... 341 353 580 582 cases State of Oklahoma ex rel. Embry, Perrine V. State of Oregon, Ausplund v... 179 State of Rhode Island v. Palmer....486, 588 585 586 353 394 Page State of Texas, State of Oklahoma v...... 582 V. State of Tennessee ex rel. Gerard, May- State of Texas, State of Oklahoma v..... cases cases 585 118 State of Washington v. Belknap. 177 State of West Virginia, Commonwealth of 357 State of West Virginia, State of Ohio v... 357 Stebbins v. Selig. Stewart, Knickerbocker Ice Co. v.. Strathearn S. S. Co. v. Dillon. ... Sullivan v. City of Shreveport. Sullivan v. P. Sanford Ross., Inc.,.. Supreme Lodge of the World, Loyal Order of Moose, Kenney v. Swain, Chicago, R. I. & P. R. Co. v..... V. Tennessee ex rel. Gerard, Mayfield v... Texas, Oklahoma v., two cases. Texas, Oklahoma v., two cases. 306 15 11 11 Texas & Gulf S. S. Co. v. Parker... Theden v. Union Pac. R. Co... 438 485 28 Sweeting, American Knife Co. v... 44 Sykes, United States ex rel., v. Lane.... 484 454 394 350 Taft, Wheeler v.... 584 345 Taft Co. v. State of Iowa.. 55 50 176 8 28 102 484 586 218 371 344 344 Toledo & O. C. R. Co. v. Public Utilities 9 586 353 V..... Thompson v. Day.. Thompson, Delaware, L. & W. R. Co. v. 396 353 Thompson v. United States.... Thomsen, St. Paul Fire & Marine Ins. 585 Tiffany, In re. 484 Tiffany v. United States... 56 Tjosevig v. Donohoe. 392 T. L. Smith Co. v. Cement Tile Machinery Tobin, Bruce v... Toledo & C. R. Co. v. Equitable Trust 394 580 582 585 355 485 56 12 482 483 172 55 588 56 239 394 396 14 56 306 12 118 15 Tomasco v. Delaware, L. & W. R. Co..... 56 Toppin, Panama R. Co. v..... 319 Page Trefry, Maguire v.... Trudo, Keown v.... True, St. Louis, I. M. & S. R. Co. v.. Twohy v. Doran. .... 179 453 United States, Bouldin v. United States, Eugene Sol Louie v.. 228 United States, Globe Works v.. 587 United States, Grand Trunk Western R. 11 United States, Griffith v... V.... 10 United States, Heynacher v.... 177 United States, Horowitz v... 177 United States, Hosier v.. 179 Uhl v. United States.. Ulster S. S. Co., Sandgren v... 481 17 United States, Ammerman v.... United States v. A. Schrader's Son, Inc.... 251 United States, Duncan v.. United States, Eastern Extension, Aus- V. 342 United States v. Atlantic Dredging Co... 423 United States, Birmingham Trust & Sav- United States, Bloch v.. United States v. Board of Com'rs of Osage 584 V..... 482 United States, Lehigh Coal & Navigation Co. United States, Kansas City, M. & O. R. Co. of Texas V..... R. United States v. Delaware & B. B. R. Co. to Use of Philadelphia & R. R. Co.... United States, Dodge v... 396 United States v. L. P. & J. A. Smith... V.. United States v. Lehigh Valley R. Co... 56 481 396 United States, New York, N. H. & H. R. 396 Co. v.. Page 178 .... Co. V... 118 United States, Sandaa v.... 168 219 585 180 448 United States, McCay Engineering Co. v. 392 586 588 178 540 9 587 United States, Maryland Casualty Co. v. United States, Miller V... 118 394 237 United States, National Lead Co. v..... 162 10 United States, Schaefer v...... 483 United States, Schoberg V..... 75 587 455 586 119 15 8 178 119 480 309 344 180 185 14 United States, Nichols v... 9 United States v. North American Trans564 portation & Trading Co..... 518 15 United States, Northern Pac. R. Co. v.... 162 United States v. North Pennsylvania R. Co. to Use of Philadelphia & R. R. Co... 118 United States, O'Connell V..... 444 United States v. Omaha Tribe of Indians 522 100 United States, Partan v... 220 588 584 15 583 United States, Pennacchio v..... 485 United States, St. Louis, I. M. & S. R. 179 54 396 54 162 257 16 485 344 586 16 220 446 24 483 259 393 €7 9 205 127 344 583 484 425 585 346 219 181 120 587 259 586 (40 Sup.Ct.) Page 10 Virginia-Western Power Co. v. Common162 wealth of Virginia ex rel. City of Clifton 178 Forge 57 Virginia-Western Power Co. v. Common14 wealth of Virginia ex rel. Town of Covington 364 Virginia-Western Power Co. v. Common367 wealth of Virginia ex rel. Town of Lex584 ington 47 Virginia & West Virginia Coal Co. v. 345 Charles United States, Schumann v.. United States v. United States Steel Cor V.. poration United States, Vedin v... United States v. Wayne County, Ky.. United States, Weitzel v.... United States ex rel. Johnson v. Payne.. 293 11 259 394 485 259 481 587 586 481 585 33 513 293 States v.... 587 104 Viegelmann & Co. v. Insular Collector of 187 394 484 16 179 345 139 Virginian R. Co. v. Halsted.. 10 28 Vogel v. United States.. 259 50 V. & S. Bottle Co. v. Mountain Gas Co... 218 176 28 57 289 584 587 10 395 586 44 65 11 56 104 179 179 179 Village of Upper Sandusky, Hardin-Wyandot Lighting Co. v... Virginia ex rel. City of Buena Vista, Vir- Virginia ex rel. City of Clifton Forge, Vir- Virginia ex rel. Town of Lexington, Virgin- 13 560 179 Wabash R. Co. v. Sheehan.. Wade, Turner v... Wagner v. City of Covington. Wanamaker, New York, Meccano, Limit- Ward v. Board of Com'rs of Love County, Ward, Chicago, R. I. & P. R. Co. v... Wartell v. Moore. 344 11 White v. Chin Fong.. West Virginia, Ohio v.. West Virginia, Pennsylvania v.. 69 342 Washburn v. Gillespie.. 396 Washington v. Belknap. 118 Washington, Great Northern R. Co. v..... 177 62 Weber Electric Co. v. E. H. Freeman Electric Co.... White, Jeong Quey How v.. White Oak Fuel Co. v. Carter. Willem v. Bradley... 483 534 Weidhorn v. Levy.. 396 Weiner, United States ex rel., v. Gordon.. 16 54 Page 179 .... Willson v. McDonnell... Wilson v. Benham.. Wimmer v. United States. 179 342 177 93 463 419 275 Window Glass Mach. Co., Consolidated 485 393 394 56 14 259 481 167 460 482 219 344 13 353 357 357 584 14 449 180 54 566 587 180 William Moore Knitting Co., Roxford Knitting Co. v..... 588 ... William T. Joyce Co., State of Louisiana v. 481 16 16 395 V. 372 Williams, St. Louis, I. M. & S. R. Co. v... 71 Williams, United States ex rel., v. Seufert 178 Williams v. Salter.. 53 583 219 586 Winchester v. Winchester Waterworks Co. 123 Winchester Waterworks Co., City of Winchester V..... 123 179 CASES ARGUED AND DETERMINED IN THE UNITED STATES SUPREME COURT OCTOBER TERM, 1919 CONSTITUTIONAL LAW 137-TAXATION Under the charters granted in 1845 to the Southern and the Muscogee Railroad Companies, making their roads taxable only in a certain way and to a certain amount, held, though the companies were later merged, there could be no further taxation of the leasehold of the lessee of the roads. Mr. Justice McKenna, Mr. Justice Pitney, Mr. Justice Brandeis, and Mr. Justice Clarke dissenting. The charters of the Southwestern and the Muscogee Railroads were not granted until In Error to the Supreme Court of the State 1845, and while like the earlier ones they proof Georgia. vided that the said railway and its appurtenances and all property therewith connected, or the capital stock of the said Rail Road Company, should not be subject to be taxed higher than one-half of one per cent. upon its annual net income, they did not contain the provisions that showed the Legislature in 1838 to contemplate indifferently a revenue derived from using, from sharing, or from letting the special privileges granted-provi. Mr. Warren Grice, of Macon, Ga., for sions that were of weight in the decision of defendant in error. On rehearing. Decree on original hearing (248 U. S. 525, 39 Sup. Ct. 181, 63 L. Ed. 401) to stand. See also, 249 U. S. 590, 39 Sup. Ct. 387, 63 L. Ed. 791. *520 *Messrs. T. M. Cunningham, Jr., and A. R. Lawton, both of Savannah, Ga., for plaintiff in error. from taxation upon the fee of the same roads. Wright v. Central of Georgia R. Co., *236 the Court. #523 But we are satisfied that between 1838 and *Mr. Justice HOLMES delivered the opin- 1845 there had been no such change in the ion of the Court. policy of Georgia as to require the same words to be given a different meaning at the later date from that which we have decided that they had at the former. Circumstances had not changed when express power to let was given in 1852. The Muscogee was merged in the Southwestern under an act of In this case it was decided at the last term that the plaintiff in error, the railway company, was exempt from liability to taxation as lessee of certain roads, 248 U. S. 525, 39 Sup. Ct. 181, 63 L. Ed. 401, as it had been decided a few terms earlier that it was exempt For other cases see same topic and KEY-NUMBER in all Key-Numbered Digests and Indexes 40 SUP.Cr.-1 |
