Railroad Company v. Georgia

ERROR to the Supreme Court of the State of Georgia.

This case came before the Superior Court for Fulton County, Georgia, on an 'affidavit of illegality' filed by the Atlantic and Gulf Railroad Company in regard to an execution for taxes which had been issued by the comptroller-general of the State, in pursuance of an act of the General Assembly, approved Feb. 28, 1874, entitled 'An Act to amend the tax laws of this State, so far as the same relate to railroad companies, and to define the liabilities of such companies to taxation, and to repeal so much of the charters of such companies, respectively, as may conflict with the provisions of this act.' The affidavit averred that the company, by the original charters granted to the Savannah, Albany, and Gulf Railroad Company, and to the Atlantic and Gulf Railroad Company, or by the act consolidating them under the name of the last company, was not liable to be taxed more than one-half of one per cent on its annual net income, and that said act of Feb. 28, in so far as it authorized the levy and collection of a higher tax on its property, was in violation of the tenth section of the first article of the Constitution of the United States, and therefore void.

The court overruled the affidavit, and gave judgment 'that the execution proceed.' That judgment having been affirmed by the Supreme Court of the State, the company sued out this writ of error.

The remaining facts are stated in the opinion of the court.

The case was argued by Mr. Robert Falligant and Mr. W. S.C.hisholm for the plaintiff in error, and by Mr. Robert N. Ely, Attorney-General of Georgia, and Mr. Robert Toombs, for the defendant in error.

MR. JUSTICE STRONG delivered the opinion of the court.