State ex rel. Southern Railway Co. v. Talley

Citations

• 50 S.C. 374
• 27 S.E. 803
• 1897 S.C. LEXIS 31

Syllabus

<p>1. Assessment — Railroads.—The assessment of railroad property by State board of assessors, under Constitution of 1868, was only for taxation for State and county purposes.</p> <p>2. Ibid. — Ibid.—Columbia.—The city of Columbia was authorized by its charter, as amended in 1893 (21 Stat., 678,) to assess for city taxation in 1895, the property of a railroad company located within the city limits, without reference to its assessment by the State board of assessors. Mr. Chief Justice McIver dissents.</p>