PICARD V. EAST TENNESSEE, VIRGINIA & GEORGIA R. CO., 130 U. S. 637 (1889)

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U.S. Supreme Court

Picard v. East Tennessee, Virginia & Georgia R. Co., 130 U.S. 637 (1889)

Picard v. East Tennessee, Virginia and Georgia Railroad Company

No. 246

Argued April 12, 1889

Decided May 73, 1889

130 U.S. 637

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE MIDDLE DISTRICT OF TENNESSEE

Syllabus

Legislative immunity from taxation is a personal privilege, not transferable, and not to be extended beyond the immediate grantee unless otherwise so declared in express terms.

Immunity from taxation does not pass to the purchaser at a sale of "the property and franchises of a railroad corporation" to enforce a statutory lien. Morgan v. Louisiana, 93 U. S. 217, on this point affirmed.