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CHALKER v. BIRMINGHAM & N.W. RY. CO.

No. 283.

249 U.S. 522 (1919)

39 S.Ct. 366

63 L.Ed. 748

CHALKER, ADMINISTRATOR DE BONIS NON OF ESTATE OF WRIGHT, ET AL. v. BIRMINGHAM & NORTHWESTERN RAILWAY COMPANY ET AL.

Supreme Court of United States.

Decided April 21, 1919.

Attorney(s) appearing for the Case

Mr. C.E. Pigford, with whom Mr. Watson E. Coleman and Mr. W.N. Key were on the brief, for plaintiffs in error.

Mr. R.F. Spragins, with whom Mr. Joseph W. Cox and Mr. W.H. Biggs were on the briefs, for defendants in error.

MR. JUSTICE McREYNOLDS delivered the opinion of the court.

The point for determination is the liability of J.W. Wright, Jr., a citizen and resident of Alabama with his chief office therein, who engaged in the business of constructing a railroad in Tennessee, for the tax prescribed by § 4 of "An Act to provide revenue for the State of Tennessee and the counties and municipalities thereof," approved May 1, 1909 (Acts of...

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