US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

CLEVELAND, C., C. & ST.L. RY. CO. V. BACKUS, 154 U. S. 439 (1894)

Subscribe to Cases that cite 154 U. S. 439 RSS feed for this section

U.S. Supreme Court

Cleveland, C., C. & St.L. Ry. Co. v. Backus, 154 U.S. 439 (1894)

Cleveland, Cincinnati, Chicago and


If an assessing board, seeking to assess for purposed of taxation a part of a railroad within a state the other part of which is in an adjoining state, ascertains the value of the whole line as a single property and then determines the value of that within the state upon the mileage basis, that is not a valuation of property outside of the state, and the assessing board, in order to keep within the limits of state jurisdiction, need not treat the part of the road within the state as an independent line disconnected from the part without, and place upon that property only the value which can be given to it if operated separately from the balance of the road.

Where an assessing board is charged with the duty of valuing a certain number of miles of railroad within a state forming part of a line of road chanroblesvirtualawlibrary

Page 154 U. S. 440

running into another state, and assesses those miles of road at their actual cash value determined on a mileage basis, this does not place a burden upon interstate commerce beyond the power of the state simply because the value of that railroad as a whole is created partly - and perhaps largely - by the interstate commerce which it is doing.

The case is stated in the opinion.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™