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WRIGHT v. LOUIS & NASH. R.R.

No. 162.

236 U.S. 687 (1915)

35 S.Ct. 475

59 L.Ed. 788

WRIGHT, COMPTROLLER GENERAL OF GEORGIA, v. LOUISVILLE AND NASHVILLE RAILROAD COMPANY.

Supreme Court of United States.

Decided March 22, 1915.

Attorney(s) appearing for the Case

Mr. Samuel H. Sibley, with whom Mr. John C. Hart was on the brief, for petitioner. (For abstract of argument see ante, p. 675.)

Mr. Alex C. King, with whom Mr. Jos. B. Currey, Mr. Bryan Currey, Mr. R.C. Alston and Mr. Philip H. Alston were on the brief, for respondents and cross petitioners.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a bill brought by the railroad companies, respondents, to prevent the collection of a tax upon the Georgia Railroad, operated by them under a lease and assessed to them as their property. The District Court made a decree for the plaintiff with certain exceptions, which was affirmed on appeal and cross appeal by the Circuit Court of Appeals for the reasons given by the District Court. 199 Fed. Rep. 454...

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