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CHICAGO, B. & Q. R. CO. V. OSBORNE, 265 U. S. 14 (1924)

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U.S. Supreme Court

Chicago, B. & Q. R. Co. v. Osborne, 265 U.S. 14 (1924)

Chicago, Burlington & Quincy Railroad Company v. Osborne

Nos.19, 224, 225

Argued April 14, 15, 1924

Decided April 28, 1924

265 U.S. 14

Syllabus

Where railroad companies, complaining of systematic and intentional discrimination by a state board in the assessment of taxes, were allowed no remedy by the state law other than a writ of error from the state supreme court to correct only errors of law apparent on the face of the record prepared by the board itself, with no supersedeas pending review to prevent infliction of penalties on their agents for failure to pay the tax, held that the remedy was not adequate, and that the case was cognizable by the district court in suits for injunction. P. 265 U. S. 15.

Reversed.

Appeals from decrees of the district court which dismissed the suits brought by the appellant companies to restrain collection of state taxes upon the ground that their remedy at law was adequate. chanroblesvirtualawlibrary

Page 265 U. S. 15





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