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YAZOO & MISSISSIPPI VAL. R'D CO. v. ADAMS

No. 35.

181 U.S. 580 (1901)

YAZOO AND MISSISSIPPI VALLEY RAILROAD COMPANY v. ADAMS.

Supreme Court of United States.

Decided May 20, 1901.

Attorney(s) appearing for the Case

Mr. William D. Guthrie, Mr. J.M. Dickinson, Mr. Edward Mayes and Mr. Noel Gale, for the Railroad Company, petitioner.

Mr. F.A. Critz, Mr. Marcellus Green and Mr. R.C. Beckett, for Adams, opposing.

MR. JUSTICE BROWN delivered the opinion of the court.

The decision of this case was based upon the theory that all the taxes involved in the case, from 1892 to 1897, accrued subsequent to the consolidation of October 24, 1892, which was held by this court to create a new corporation, subject to existing laws, and particularly to that provision of the constitution of 1890, "that every new grant of corporate franchise shall be subject to the provisions of the constitution...

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