Southern Railway Co. v. Kentucky
284 U.S. 338 (1932)

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U.S. Supreme Court

Southern Railway Co. v. Kentucky, 284 U.S. 338 (1932)

Southern Railway Co. v. Kentucky

No. 300

Argued December 4, 7, 1931

Decided January 4, 1932*

284 U.S. 338

Syllabus

1. The former decision of this Court ( 274 U. S. 274 U.S. 76) respecting taxes on additional intangible values attributed to part of the Kentucky mileage of appellant's interstate railway system, and holding such valuations to be so excessive and arbitrary as in reality to include property outside of the state and result in violation of the due

Page 284 U. S. 339

process clause of the Fourteenth Amendment, was addressed to the particular application of the taxing statute then under consideration; it did not preclude a retrial of the case upon all amended petition of the state claiming the same amounts of tax but including in the recomputation additional and more lucrative Kentucky mileage of the system. P. 284 U. S. 341.

2. On this appeal, it is not shown that, when attributed to the entire Kentucky mileage of the railway system, the additional values are so excessive and arbitrary as to amount to inclusion of property outside of the state. Id.

3. A railway company is not relieved by any federal legislation from the obligation to pay state taxes for year during which its system was in possession and control of the Director General under the Federal Control Act, together with penalties imposed by the state law for its failure to make report of its property when required. The state may secure payment of such taxes and penalties by a judgment lien on the railroad properties. P. 284 U. S. 342.

238 Ky. 638 affirmed.

Appeals from a judgment which affirmed a recovery by the state in proceedings against the Railway Company and the Director General of Railroads to collect taxes and penalties.

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