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

ST. LOUIS & E. ST. LOUIS ELEC. RY. CO. V. HAGERMAN, 256 U. S. 314 (1921)

Subscribe to Cases that cite 256 U. S. 314 RSS feed for this section

U.S. Supreme Court

St. Louis & E. St. Louis Elec. Ry. Co. v. Hagerman, 256 U.S. 314 (1921)

St. Louis & East St. Louis Electric Railway Company v.


A street railroad company whose tracks crossed and were confined to a bridge between Missouri and Illinois was taxed, under Missouri Laws of 1901, p. 232, by valuing its rolling stock, poles, wires, cash, roadbed and superstructure as such, adding a reasonable valuation of "all other property," and assigning due proportions to Missouri as the basis of the tax. Held that the tax could not be regarded as a direct burden upon the company's franchise to conduct its interstate traffic over the bridge, upon the ground that the "other property " valued consisted solely of that franchise, since it appeared that much of the value of the railway as a going concern chanroblesvirtualawlibrary

Page 256 U. S. 315

was due to exclusive right on the bridge and lucrative traffic arrangements resulting from private contracts with other companies, which must have been considered by the taxing authorities in making the valuation. P. 256 U. S. 316.

279 Mo. 616 affirmed.

This was an action by the State of Missouri to collect a tax levied on the property of the plaintiff in error railway company. The state courts, including the court below, sustained the tax. The facts are 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 |™