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ALLEN v. PULLMAN COMPANY

No. 27.

191 U.S. 171 (1903)

24 S.Ct. 39

48 L.Ed. 134

ALLEN v. PULLMAN'S PALACE CAR COMPANY.

Supreme Court of United States.

Decided November 16, 1903.

Attorney(s) appearing for the Case

Mr. John J. Vertres, with whom Mr. Charles T. Cates, Jr., Attorney General of the State of Tennessee, was on the brief, for plaintiff in error.

Mr. William Burry, with whom Mr. J.S. Runnells was on the brief, for the defendant in error.

MR. JUSTICE DAY, after making the foregoing statement, delivered the opinion of the court.

The taxes in controversy were levied under certain revenue laws of the State of Tennessee. Those for the years 1887 and 1888 provided: "That the rate of taxation on the following privileges shall be as follows: Sleeping cars: Each company doing business in the State, on each car per annum,...

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