United States Supreme Court Cases & Opinions

U.S. Supreme Court

Keokuk & Hamilton Bridge Co. v. Salm, 258 U.S. 122 (1922)

Keokuk & Hamilton Bridge Co. v. Salm

No. 130

Argued January 27, 1922

Decided February 27, 1922

258 U.S. 122

Syllabus

1. A bridge owned by a bridge company and used for railroad purposes is assessable in Illinois as real estate by the assessor of the county in which it lies, and not by the state Board of Equalization as a railroad. P. 258 U. S. 123.

2. A bill in the district court to enjoin enforcement of a state tax on real property as based on a discriminatory overvaluation, which fails to show that the plaintiff availed himself of presumably adequate legal remedies afforded by the state law or, the amount being the only matter in dispute, that he paid or tendered the amount confessedly due, and which does not offer to pay such amount as the court may find to be equitably due, should be dismissed for want of equity. P. 258 U. S. 124.

Affirmed.

Appeal from a decree of the district court dismissing the bill for want of equity in a suit brought by the appellant

Page 258 U. S. 123

to restrain the appellees, county officials, from collecting a tax on the appellant's bridge, alleged to discriminate, in violation of the Fourteenth Amendment.