No. 158.

188 U.S. 730 (1903)


Supreme Court of United States.

Decided February 23, 1903.

Attorney(s) appearing for the Case

Mr. W.A. Gunter for plaintiff in error.

Mr. Francis G. Caffey and Mr. John C. Breckenridge for defendant in error.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is an action for taxes brought by the State of Alabama against the executrix of the will of a citizen of Alabama. It appears on the record that the property in dispute is stock in railroads incorporated in other States than Alabama, and that the objection was taken seasonably by plea and by requests for instructions to the jury that the tax was unconstitutional under...

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