Attorney(s) appearing for the Case
Mr. June C. Smith, with whom Mr. Frank F. Noleman, Mr. Andrew J. Dallstream, Mr. Charles F. Dew, Mr. Hugh V. Murray, Mr. H.H. House, Mr. Judson E. Harriss and Mr. Logan F. Hachman were on the brief, for appellants.
Mr. George B. Gillespie for appellees.
Supreme Court of United States.
Mr. Justice HOLMES delivered the opinion of the Court.
This is a bill in equity to restrain the collection of taxes for the years 1917, 1918, 1919 and 1920, upon the track and rolling stock then belonging to the Illinois Southern Railway Company. It alleges that the property was erroneously and fraudulently overvalued, out of all proportion to the other taxable property in the State, and invokes the jurisdiction of the District Court on the ground that the Fourteenth...
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