Central of Georgia Ry. Co. v. WrightAnnotate this Case
248 U.S. 525 (1919)
U.S. Supreme Court
Central of Georgia Ry. Co. v. Wright, 248 U.S. 525 (1919)
Central of Georgia Railway Company v. Wright
Argued January 21, 1919
Decided February 3, 1919
248 U.S. 525
The same reasons which led this Court to decide that the tax exemptions in the special charters of the Augusta & Savannah and the Southwestern Railroads inured to the Central of Georgia Railway as their lessee and precluded taxing the latter upon the fee of the leased property (Wright v. Central of Georgia Ru. Co.,236 U. S. 674),
invalidate an attempt to evade the charter contracts by a tax of the leasehold interests.
Contracts in special charters creating perpetual tax exemptions are not revocable by later provisions of the state constitution.
146 Ga. 406 reversed.
The case is stated in the opinion.
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