Phoenix Fire & Marine Ins. Co. v. Tennessee,
161 U.S. 174 (1896)

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U.S. Supreme Court

Phoenix Fire & Marine Ins. Co. v. Tennessee, 161 U.S. 174 (1896)

Phoenix Fire and Marine Insurance Company v. Tennessee

No. 269

Argued January 20-22, 1896

Decided March 2, 1896

161 U.S. 174


A state statute granting to a company incorporated by it "all the rights and privileges" which had been granted by a previous statute of the state to another corporation does not confer upon the new company an exemption from taxation beyond a defined limit which was conferred upon the other company by the act incorporating it.

The ruling of the highest court of a state, in a suit to recover taxes alleged to be due, concerning the effect to be given to a former judgment of the same court as to the liability of the same parties to pay similar taxes previously assessed, is not subject to review by this Court.

The case is stated in the opinion.

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