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TOMLINSON v. JESSUP

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82 U.S. 454 (1873)

15 Wall. 454

21 L.Ed. 204

TOMLINSON, v. JESSUP.

Supreme Court of United States.

March 31, 1873.

Attorney(s) appearing for the Case

Messrs. D.T. Corbin and D.H. Chamberlain, for the appellants; T.G. Barker, contra.

Mr. Justice FIELD delivered the opinion of the court.

The constitution of South Carolina, adopted in 1868, declares that the property of corporations then existing or thereafter created, shall be subject to taxation, except in certain cases, not material to the present inquiry. The subsequent legislation of the State carried out this requirement and provided for the taxation of the property of railroad companies; and the question presented is, whether the act of December...

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