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SOUTHERN RY. CO. v. WATTS

Nos. 368, 369, 381, 382, 383.

260 U.S. 519 (1923)

SOUTHERN RAILWAY COMPANY v. WATTS AND WATTS, AS COMMISSIONER OF REVENUE, ET AL. ATLANTIC & YADKIN RAILWAY COMPANY v. WATTS AND WATTS, AS COMMISSIONER OF REVENUE, ET AL. SEABOARD AIR LINE RAILWAY COMPANY v. WATTS AND WATTS, AS COMMISSIONER OF REVENUE, ET AL. ATLANTIC COAST LINE RAILROAD COMPANY v. WATTS AND WATTS, AS COMMISSIONER OF REVENUE, ET AL. NORFOLK SOUTHERN RAILROAD COMPANY v. WATTS AND WATTS, AS COMMISSIONER OF REVENUE, ET AL.

Supreme Court of United States.

Decided January 2, 1923.

Attorney(s) appearing for the Case

Mr. S.R. Prince, with whom Mr. L.E. Jeffries, Mr. W.M. Hendren and Mr. C.O. Amonette were on the briefs, for appellants in Nos. 368 and 369

Mr. Murray Allen, with whom Mr. Forney Johnston and Mr. James F. Wright were on the brief, for appellant in No. 381.

Mr. Thomas W. Davis, with whom Mr. George B. Elliott, Mr. Harry Skinner and Mr. H.W. Whedbee were on the brief, for appellant in No. 382.

Mr. W.B. Rodman, with whom Mr. C.M. Bain, Mr. John M. Robinson and Mr. W.B. Rodman, Jr., were on the brief, for appellant in No. 383.

Mr. James S. Manning, Attorney General of the State of North Carolina, Mr. William P. Bynum, and Mr. Sidney S. Alderman, with whom Mr. Frank Nash, Mr. George H. Brown, Mr. Locke Craig and Mr. Thomas D. Warren were on the briefs, for appellees.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

These five cases were heard together and present largely the same questions of law. Each is an appeal from a decree entered by a federal District Court for North Carolina under § 266 of the Judicial Code denying an interlocutory injunction. In each a railroad company engaged in interstate commerce seeks to enjoin the taxing officials from collecting the ad valorem property taxes for the year 1921...

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