Savannah, Thunderbolt & Isle of Hope Railway v. Savannah

Citations

• 198 U.S. 392
• 25 S. Ct. 690
• 49 L. Ed. 1097
• 1905 U.S. LEXIS 1113

Syllabus

<p>There is no foundation for the jurisdiction of this court to review the judgment of the highest court of a State refusing to .restrain the collection of a tax the imposition of which is not authorized by any law of the State. Barney v. City of New York, 193 U. S. 430.</p> <p>A classification which distinguishes between an ordinary street railway, and a steam railroad, making an extra charge for local deliveries of freight brought over its road from outside the city, held, under the facts of this case, not to be such a classification as to make the tax void under the Fourteenth Amendment because it denies the street railway' the equal protection of the law, or deprives it of its property without due process of law.</p> <p>Where none of the expressions in a contract between a street railway company and. the municipality in regard to the extension of company’s tracks for the better' advantage of, and affording more facilities to, the public, import any exemption from taxation, the subsequent imposition of a tax, otherwise valid, is not invalid under the impairment of obligation clause of the Constitution.'</p>