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PICKARD v. PULLMAN SOUTHERN CAR CO.

117 U.S. 34 (1886)

PICKARD, Comptroller, v. PULLMAN SOUTHERN CAR COMPANY.

Supreme Court of United States.

Decided March 1, 1886.

Attorney(s) appearing for the Case

Mr. J.B. Heiskell for plaintiff in error (Mr. S.A. Champion was with him on the brief), argued.

Mr. Thomas L. Dodd on behalf of Davidson County for plaintiff in error.

Mr. O.A. Lochrane and Mr. E.S. Isham for defendant in error.

MR. JUSTICE BLATCHFORD delivered the opinion of the court. After stating the Case as above reported, he continued:

The point upon which the final judgment was rendered in the case was the one considered and adjudged in the decision given on the demurrer to the declaration. The tax was not a property tax, because, under the Constitution of Tennessee, all property must be taxed according to its value, and this tax was

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