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CHICAGO, B. & Q. RY. CO. v. BABCOCK

Nos. 215, 341.

204 U.S. 585 (1907)

CHICAGO, BURLINGTON & QUINCY RAILWAY COMPANY v. BABCOCK, TREASURER OF ADAMS COUNTY, NEBRASKA. UNION PACIFIC RAILROAD COMPANY v. FINK, TREASURER OF DOUGLAS COUNTY, NEBRASKA.

Supreme Court of United States.

Decided February 25, 1907.

Attorney(s) appearing for the Case

Mr. Charles J. Greene, with whom Mr. James E. Kelby and Mr. Charles F. Manderson were on the brief, for appellant, Chicago, Burlington & Quincy Railway Company.

Mr. John N. Baldwin and Mr. Maxwell Evarts, with whom Mr. Robert S. Lovett was on the brief, for appellant, Union Pacific Railway Company.

Mr. William T. Thompson, Attorney General of the State of Nebraska, and Mr. Norris Brown, with whom Mr. M.F. Stanley was on the brief, for appellee.

MR. JUSTICE HOLMES delivered the opinion of the court.

These are bills to declare void assessments of taxes made by the State Board of Equalization and Assessment for the year 1904, and to enjoin the collection of the same beyond certain sums tendered. The bills allege that the Board, coerced by political clamor and its fears, arbitrarily determined in advance to add about nineteen million dollars to the assessment of railroad...

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