WILMINGTON RAILROAD v. REID


80 U.S. 264 (____)

13 Wall. 264

WILMINGTON RAILROAD v. REID, SHERIFF.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. W.H. Battle, in support of the ruling below.

Messrs. Carlisle, McPherson, and B.F. Moore, contra.


Mr. Justice DAVIS delivered the opinion of the court.

It has been so often decided by this court that a charter of incorporation granted by a State creates a contract between the State and the corporators, which the State cannot violate, that it would be a work of supererogation to repeat the reasons on which the argument is founded. It is true that when a corporation claims an exemption from taxation, it must show that the...

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