Palmes v. Louisville & Nashville Railroad

Citations

• 19 Fla. 231

Syllabus

<p>1. This court in the case of Gonzalez vs. Sullivan held that the exemption of the railroad and its appurtenances extending from Pensacola to the northern boundary line of Florida, in the direction of Montgomery, Alabama, was exempt from taxation in the hands of parties who derived it by a succession of transfers from the corportion originally owning the road. This upon the ground that the exemption attached to the rem, and was not a personal privilege or immunity restricted in its operation to the corporation owning the road at the time the exemption attached. Since that decision the Supreme Court of the United States in deciding the case of Wilson vs. Gaines,.103 U. S.. 417, has expressed views which we cannot say with absolute certainty will not, when applied to the facts existing here, result in restricting the operation of the immunity to the corporation owning the road wlien it was granted. As under the Constitution of the United States matters concerning the obligation of contracts are appropriately the subject of final determination by the Federal courts, and to the rules announced by it upon this subject the State courts should render a cheerful obedience, and as under the pe'eular legislation of Congress the decision of this court must be in favor of the validity of the statute of the State in order to give jurisdiction to the Supreme Court of the United States, it is the duty of the State court in eases of doubt resulting from antecedent decisions of the Supreme Court of the United States in reference to like subjects matter to act in such manner as to give the Supreme Court of the United States jurisdiction. This in a matter of important public concern in which the other departments of the government have differed with this court in its conclusions.</p> <p>2. The 18th section of the Internal Improvement Law granting immunity from taxation to the roads embraced in the internal improvement system of this State was not in conflict with the Constitution in