Kansas City, Ft. S. & M. R. v. King

Citations

• 120 F. 614
• 57 C.C.A. 278
• 1902 U.S. App. LEXIS 4687

Syllabus

<p>1. Taxation — Suit for Injunction — Equity Jurisdiction.</p> <p>Where an assessment of railroad property by a state is valid on its face, and the tax levied on such assessment becomes»a lien apparently valid, which casts a cloud upon the title to the property, a federal court of equity has jurisdiction of a suit to Inquire into the validity of the proceedings, and remove the cloud, by enjoining the collection of the tax, if the assessment shall be shown to be illegal.</p> <p>2. Same.</p> <p>Where the method of assessing the property of a railroad company adopted by a state board is within the powers conferred on it by statute, and does not result in an excessive valuation as compared with the property of other railroads, a court of equity is not authorized to enjoin the levy and collection of taxes thereon because, owing to the peculiar nature of the property of such company within the state, the method so adopted was different from that applied to other roads.</p>