ILLINOIS CENT. R. CO. v. MINNESOTA

No. 222.

309 U.S. 157 (1940)

ILLINOIS CENTRAL RAILROAD CO. v. MINNESOTA.

Supreme Court of United States.

Decided January 29, 1940.


Attorney(s) appearing for the Case

Mr. Chas. A. Helsell, with whom Messrs. M.J. Doherty, R.C. Beckett, V.W. Foster, and E.C. Craig were on the brief, for appellant.

Mr. John A. Weeks, Assistant Attorney General of Minnesota, with whom Mr. J.A.A. Burnquist, Attorney General, was on the brief, for appellee.


MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Minnesota imposes on every railroad company owning or operating lines within its borders a five per cent tax on gross earnings derived from its operation within the state. This tax, payable in lieu of all other taxes,1 has been sustained by this Court, in various applications, as a property tax.2 In this case...

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