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KEOKUK & HAMILTON BRIDGE CO. v. SALM

No. 130.

258 U.S. 122 (1922)

42 S.Ct. 207

66 L.Ed. 496

KEOKUK & HAMILTON BRIDGE COMPANY v. SALM ET AL.

Supreme Court of United States.

Decided February 27, 1922.

Attorney(s) appearing for the Case

Mr. F.T. Hughes for appellant.

Mr. Lee Siebenborn and Mr. Clifton J. O'Hara, with whom Mr. Earl W. Wood was on the briefs, for appellees.

MR. JUSTICE BRANDEIS delivered the opinion of the court.

The Keokuk & Hamilton Bridge Company, an Illinois corporation, owns a bridge across the Mississippi River. That part of it which lies within the State of Illinois was assessed by the county assessors for purposes of taxation as real estate and was valued at $100,000. To prevent collection of the tax the company brought, in the federal court for Southern Illinois, this suit for an injunction against the county...

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