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PIEDMONT & N. RY. CO. v. QUERY

56 F.2d 172 (1932)

PIEDMONT & N. RY. CO. v. QUERY et al.

District Court, E. D. South Carolina.

February 2, 1932.

Attorney(s) appearing for the Case

J. C. McGowan, of Charlotte, N. C. (Haynsworth & Haynsworth, of Greenville, S. C., and W. S. O'B. Robinson and J. H. Marion, both of Charlotte, N. C., on the brief), for complainant.

John M. Daniel, Atty. Gen., of South Carolina, and J. Fraser Lyon, of Columbia, S. C., for defendants.

Before PARKER, Circuit Judge, and ERNEST F. COCHRAN and GLENN, District Judges.

PARKER, Circuit Judge.

This is a suit instituted by the Piedmont & Northern Railway Company against the members of the South Carolina tax commission to enjoin the enforcement of an assessment of additional income taxes for the years 1926, 1927, 1928, and 1929, amounting in all to $35,426.21, against the railway company. Complainant is a South Carolina corporation. It owns two entirely disconnected lines of railroad, one entirely in South Carolina extending from...

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