PHŒNIX INSURANCE CO. v. TENNESSEE

No. 269.

161 U.S. 174 (1896)

PHŒNIX FIRE AND MARINE INSURANCE COMPANY v. TENNESSEE.

Supreme Court of United States.

Decided March 2, 1896.


Attorney(s) appearing for the Case

Mr. B.M. Estes for plaintiffs in error.

Mr. S.P. Walker, (with whom was Mr. F.T. Edmondson on the brief,) for defendant in error.


MR. JUSTICE PECKHAM delivered the opinion of the court.

This was a bill filed by the plaintiffs below in the Chancery Court of Tennessee for Shelby County, in October, 1891, to recover taxes alleged to be due from the corporation, plaintiff in error, or its stockholders, to the city of Memphis for the years 1888 to 1891, inclusive. The complainant's bill alleged that neither the defendant company nor its shareholders had any immunity from taxation, and that if any...

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