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ROWLEY v. CHICAGO & N.W. RY.

No. 9.

293 U.S. 102 (1934)

ROWLEY, TREASURER OF CONVERSE COUNTY, WYOMING, ET AL. v. CHICAGO & NORTHWESTERN RAILWAY CO.

Supreme Court of United States.

Decided November 5, 1934.

Attorney(s) appearing for the Case

Mr. Ray E. Lee, Attorney General of Wyoming, and Mr. James A. Greenwood, with whom Mr. George A. Weedell was on the brief, for petitioners.

Mr. Robert R. Rose, with whom Messrs. Samuel H. Cady, William T. Faricy, and Vincent Mulvaney were on the brief, for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

This suit was brought in the district court for Wyoming by the company against the treasurers of four counties to enjoin collection of a part of the taxes for 1931 levied upon its railroad property therein. The laws of that State required all taxable property to be assessed on the basis of its actual value. See State Constitution, Art. XV, § 11. Wyoming Compiled Statutes, 1931, §§ 115-119, 115-511...

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