Southwestern R. Co. v. Wright
116 U.S. 231 (1886)

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U.S. Supreme Court

Southwestern R. Co. v. Wright, 116 U.S. 231 (1886)

Southwestern Railroad Company v. Wright

Argued December 16, 1585

Decided January 4, 1886

116 U.S. 231

Syllabus

The Southwestern Railroad Company of Georgia, as to those parts of its road which extend from Americus to Albany, from Albany to Arlington, and from Cuthbert to Eufaula, is subject to the general laws of the state for the taxation of railroads, without regard to the exemption in its original charter.

It is again decided that the surrender of the power to tax, when claimed, must be shown by clear and unambiguous language, admitting of no reasonable construction consistent with the reservation of the power.

These were suits in equity to restrain the collection of taxes. The facts are stated in the opinion of the Court.

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