Chalker v. Birmingham & Northwestern Ry. Co.,
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249 U.S. 522 (1919)
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U.S. Supreme Court
Chalker v. Birmingham & Northwestern Ry. Co., 249 U.S. 522 (1919)
Chalker v. Birmingham & Northwestern Railway Company
Argued March 25, 26, 1919
Decided April 21, 1919
249 U.S. 522
A state law making the amount of annual tax for the privilege of doing railroad construction work depend on whether the person taxed has his chief office in the state, viz., $25.00 if he has and $100.00 if
he has not -- discriminates against citizens of other states in violation of Art. IV, § 2, of the Constitution. P. 249 U. S. 526.
And a citizen of another state who would be liable for the larger tax, if valid, may question it validity without first tendering the lower tax. P. 249 U. S. 528.
138 Tenn. 145 reversed.
The case is stated in the opinion.