Keokuk & Western R. Co. v. Scotland County, 152 U.S. 317 (1894)

U.S. Supreme Court

Keokuk & Western R. Co. v. Scotland County, 152 U.S. 317 (1894) Keokuk and Western Railroad Company v. Scotland County

No. 183

Argued December 21-22, 1893

Decided March 12, 1894

152 U.S. 317

APPEAL FROM THE CIRCUIT COURT OF THE UNITED

STATES FOR THE EASTERN DISTRICT OF MISSOURI

Syllabus

Keokuk & Western Railroad Company v. Missouri, ante, 152 U. S. 301, followed.

This was a bill to enjoin the county courts and collectors of revenue for the Counties of Clarke, Scotland, and Schuyler, in the State of Missouri, from levying and collecting taxes on the railway property owned by the plaintiff in these counties.

MR. JUSTICE BROWN delivered the opinion of the Court.

Page 152 U. S. 318

This case differs from the one just decided, ante, 152 U. S. 301, only in the fact that this is a bill in equity, filed by the corporation whose property is sought to be taxed, to restrain the defendants from levying or collecting any taxes for the years 1883 to 1887, inclusive, upon the ground that the circuit court for the Eastern District of Missouri in the Secor case, and also the supreme court of the state, had held the property of the company not to be subject to taxation.

As the questions involved in the two cases are precisely the same, the decree of the court below dismissing the bill was correct, and the same is therefore

Affirmed.

MR. JUSTICE HARLAN and MR. JUSTICE BREWER dissented.