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BAKER v. DRUESEDOW

No. 12.

263 U.S. 137 (1923)

44 S.Ct. 40

68 L.Ed. 212

BAKER, RECEIVER OF THE INTERNATIONAL & GREAT NORTHERN RAILWAY COMPANY, ET AL. v. DRUESEDOW, TAX COLLECTOR OF HARRIS COUNTY, TEXAS, ET AL.

Supreme Court of United States.

Decided November 12, 1923.

Attorney(s) appearing for the Case

Mr. Samuel B. Dabney for plaintiffs in error and petitioners.

Mr. W.A. Keeling, Attorney General of the State of Texas, for defendants in error and respondents, submitted. Mr. Frank M. Kemp, Assistant Attorney General, was also on the briefs.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

This suit was brought in a state court of Texas by the receivers of a Texas corporation, the International & Great Northern Railway, against the taxing authorities for Harris County. It seeks to enjoin the collection of the tax assessed for the year 1915 upon the so-called intangible property of the company within that county. The trial court denied the relief prayed; and, on defendants' cross action and...

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