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ILLINOIS CENT. R.R. CO. v. GREENE

Nos. 642, 643, 644, 645.

244 U.S. 555 (1917)

37 S.Ct. 697

61 L.Ed. 1309

ILLINOIS CENTRAL RAILROAD COMPANY v. GREENE, AUDITOR, ET AL., CONSTITUTING THE BOARD OF VALUATION AND ASSESSMENT FOR THE STATE OF KENTUCKY, ET AL. GREENE, AUDITOR, ET AL., CONSTITUTING THE BOARD OF VALUATION AND ASSESSMENT FOR THE STATE OF KENTUCKY, ET AL. v. ILLINOIS CENTRAL RAILROAD COMPANY. ILLINOIS CENTRAL RAILROAD COMPANY v. GREENE, AUDITOR, ET AL., CONSTITUTING THE BOARD OF VALUATION AND ASSESSMENT FOR THE STATE OF KENTUCKY, ET AL. GREENE, AUDITOR, ET AL., CONSTITUTING THE BOARD OF VALUATION AND ASSESSMENT FOR THE STATE OF KENTUCKY, ET AL. v. ILLINOIS CENTRAL RAILROAD COMPANY.

Supreme Court of United States.

Decided June 11, 1917.

Attorney(s) appearing for the Case

Mr. Blewett Lee and Mr. Edmund F. Trabue, with whom Mr. Robert V. Fletcher, Mr. John C. Doolan and Mr. Attilla Cox, Jr., were on the briefs, for the Illinois Central Railroad Co.

Mr. Charles Carroll, Mr. Marvel M. Logan, Attorney General of the State of Kentucky, and Mr. John L. Rich, with whom Mr. Charles H. Morris, Assistant Attorney General of the State of Kentucky, was on the briefs for Greene et al.

MR. JUSTICE PITNEY delivered the opinion of the court.

These are appeals and cross-appeals from two final decrees of the District Court enjoining (upon certain conditions) the enforcement of franchise tax assessments for the respective years 1912 and 1913, made against the Illinois Central Railroad Company (plaintiff below in each case) by Henry M. Bosworth and others, constituting the Board of Valuation and Assessment of the State of Kentucky, who were among the...

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