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TREAT v. GRAND CANYON RY. CO.

No. 86.

222 U.S. 448 (1912)

32 S.Ct. 125

56 L.Ed. 265

TREAT, TREASURER OF COCONINO COUNTY, ARIZONA, v. GRAND CANYON RAILWAY COMPANY.

Supreme Court of United States.

Decided January 9, 1912.

Attorney(s) appearing for the Case

Mr. Elias S. Clark and Mr. William C. Prentiss, with whom Mr. Henry F. Ashurst was on the brief, for appellants.

Mr. Robert Dunlap, with whom Mr. T.J. Norton and Mr. Gardiner Lathrop were on the brief, for appellee.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a bill brought by the Railway Company, the appellee, to restrain the collection of taxes from which it says that it is exempt. The facts in brief are these: A predecessor of the appellee, the Santa Fe and Grand Canyon Railroad Company, between August, 1899, and October, 1900, built over fifty-six miles of the road concerned. In July, 1901, this road was sold on foreclosure sale to purchasers

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