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SOUTHWESTERN RAILROAD CO. v. WRIGHT

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116 U.S. 231 (1886)

6 S.Ct. 375

29 L.Ed. 626

SOUTHWESTERN RAILROAD COMPANY, v. WRIGHT. SOUTHWESTERN RAILROAD COMPANY, v. GEORGIA.

Supreme Court of United States.

Decided January 4, 1886.

Attorney(s) appearing for the Case

Mr. Richard F. Lyon and Mr. A.R. Lawton for plaintiff in error.

Mr. Samuel Barnett and Mr. Clifford Anderson for defendants in error.

MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

These suits relate to the liability of the Southwestern Railroad Company, a Georgia corporation, for taxes on different parts of its railroad, and the Federal question involved arises under a claim of a charter contract of exemption from all taxation beyond "a tax of one-half of one per cent. upon its annual net income." The company owns and operates, 1, a road from...

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