CHESAPEAKE, ETC. R.R. CO. v. VIRGINIA


94 U.S. 718 (1876)

CHESAPEAKE AND OHIO RAILROAD COMPANY v. VIRGINIA.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. William M. Evarts and Mr. William J. Robertson for the plaintiff in error.

Mr. R.T. Daniel, Attorney-General of Virginia, contra.


MR. JUSTICE STRONG delivered the opinion of the court.

Each of these cases presents the same question. That a contract for some exemption from taxation was made by a legislative offer of the State, and an acceptance of the offer by the company, is not controverted; but the extent of the exemption is the matter in question between the parties. To ascertain what that was, it is necessary to review the legislative acts which made the offer accepted by the company. Preparatory...

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