YAZOO & MISSISSIPPI VALLEY R. CO. V. ADAMS, 180 U. S. 26 (1901)

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U.S. Supreme Court

Yazoo & Mississippi Valley R. Co. v. Adams, 180 U.S. 26 (1901)

Yazoo & Mississippi Valley Railroad Company v. Adams

Nos. 355-356

Argued October 22-23, 1900

Decided January 7, 1901

180 U.S. 26

Syllabus

These cases do not differ materially from the one just decided, (ante, page 180 U. S. 1), except as to the year for which the taxes were assessed.

This was an action against the Yazoo Company and the Illinois Central Company for state, county, municipal, and privilege taxes for the year 1898, upon the property of the Louisville, New Orleans and Texas Company, which became the property of the Yazoo Company by virtue of the consolidation of October 24, 1892, and has since been operated by the defendants.