Wilson v. Gaines,
103 U.S. 417 (1880)

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U.S. Supreme Court

Wilson v. Gaines, 103 U.S. 417 (1880)

Wilson v. Gaines

103 U.S. 417


1. A party who, under proceedings to enforce the statutory lien of the State of Tennessee, purchases a railroad does not acquire therewith the immunity from taxation thereon which the railroad company possessed.

2. Where the case stands on demurrer to his bill, which prays that the collection of taxes on the property be restrained, and avers that the sale was under those proceedings, this Court will not, in the absence of a particular allegation to the contrary, presume that the sale embraced anything not covered by that lien.

3. Morgan v. Louisiana, 93 U. S. 217, cited and approved.

The facts are stated in the opinion of the Court.

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