INTERBOROUGH TRANSIT CO. v. SOHMER

No. 129.

237 U.S. 276 (1915)

STATE OF NEW YORK, EX REL. INTERBOROUGH RAPID TRANSIT COMPANY v. SOHMER, COMPTROLLER OF THE STATE OF NEW YORK.

Supreme Court of United States.

Decided April 12, 1915.


Attorney(s) appearing for the Case

Mr. George W. Wickersham and Mr. Ralph Norton, with whom Mr. James L. Quackenbush was on the brief, for plaintiff in error.


MR. JUSTICE HOMES delivered the opinion of the court.

This was a certiorari to review assessments made by the Comptroller after a previous assessment had been set aside by the Court of Appeals. 200 N.Y. 93. The present assessments were upheld. 207 N.Y. 270. The plaintiff in error alleges that the tax laws construed to authorize them impair the obligation of contracts, contrary to Article I, § 10, of the Constitution...

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