United States Supreme Court Cases & Opinions

U.S. Supreme Court

Marye v. Baltimore & Ohio R. Co., 127 U.S. 117 (1888)

Marye v. Baltimore & Ohio R. Co.

No. 223

Argued and Submitted April 12, 1888

Decided April 23, 1888

127 U.S. 117

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE WESTERN DISTRICT OF VIRGINIA

Syllabus

While it is quite competent for the State of Virginia to impose upon the movable personal property of the Baltimore and Ohio Railroad Company (a corporation organized under the laws of Maryland) which is brought within its territory and there habitually used and employed the same rate of taxation which is imposed upon similar property used in like way by its own citizens, it has not done so in the taxing laws of the state which were in force when the tax in controversy was imposed. The statutes of Virginia relied upon by the plaintiff in error are not applicable to the Baltimore and Ohio Railroad Company, but are confined to corporations which derive their authority from the laws of Virginia.

This is a bill in equity filed by the Baltimore and Ohio Railroad Company against the taxing officer of the State of Virginia for the purpose of enjoining him from selling certain engines and cars, the property of the complainant, for the payment of a tax alleged to have been illegally assessed thereon. There was a decree in the circuit court granting the relief prayed for, from which this appeal is prosecuted.