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COULTER v. LOUISVILLE & NASHVILLE R.R. CO.

No. 244.

196 U.S. 599 (1905)

COULTER v. LOUISVILLE AND NASHVILLE RAILROAD COMPANY.

Supreme Court of United States.

Decided February 20, 1905.

Attorney(s) appearing for the Case

Mr. Wm. O. Davis and Mr. Henry L. Stone, with whom Mr. Napoleon B. Hays, Attorney General of the State of Kentucky, was on the brief, for appellants:

Mr. James P. Helm, with whom Mr. Helm Bruce was on the brief, for appellee.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a bill brought by the railroad company, appellee, a Kentucky corporation, against citizens of Kentucky, the members of the state board of valuation and assessment, and respectively auditor of public accounts, treasurer and secretary of state. The only ground of jurisdiction alleged is that under the tax laws of the State...

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