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MARYE v. BALT. AND OHIO RAILROAD

No. 223.

127 U.S. 117 (1888)

MARYE v. BALTIMORE AND OHIO RAILROAD COMPANY.

Supreme Court of United States.

Decided April 23, 1888.

Attorney(s) appearing for the Case

Mr. R.A. Ayers, Attorney General of Virginia, for plaintiff in error.

Mr. Hugh W. Sheffey and Mr. John K. Cowen, (with whom was Mr. Hugh L. Bond, Jr., on the brief,) for defendant in error.

MR. JUSTICE MATTHEWS, after stating the case, delivered the opinion of the court.

It is not denied, as it cannot be, that the State of Virginia has rightful power to levy and collect a tax upon such property used and found within its territorial limits, as this property was used and found, if and whenever it may choose, by apt legislation, to exert its authority over the subject. It is quite true, as the situs of the...

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