The West Virginia journal. [volume] (Charleston, W. Va.) 1864-1877, 1869-02-17
The Baltimore 81 Ohio r.,
:; A;:,.sCOIlIrany'S Aplrni ''

/ f.. ss;Sss.;sCDnllanS'S Appeal. IN (
70 tho Editor Of the intrlliscnccr: -
II ALLOW: inc to give your reader,
: tic moro fIIl. and satisfactory 49,
;; of the lal,inicrc s. Ohio RaiIro,dr
! pnny's Appeal from the drri.iouH'
4 court Of Appeals Of this state. :
The Constitution Of the T.:
States, Art. 3, Src. ,, provide. -
1.-THE judicial power Of the v,:S
States shall extend to all case: H.,
and equity arising under This Cou,.
ton, the laws Of the United Sta,c,i.
treaties made, or which shall be- M:
under their authority" -. +
The next paragraph OF the same :,
iticlc. after cnurucrating the ca;:;.
which the Supreme Court orthc Cul.
States shall have original jurlsdic,I''
provides that, In all other case,I
j1re mentioned, the Supreme Co..
shall have appellate Jurisdiction l.,
rs to law and fact, with snch exc,
tons and under such regulation.
the Congress shnll make
The 18th section Of the Judici,,
! Act Of 1859, provides that, "a Il,
Judgment or decree in any suit in
highest Court Of law or equity d
; State in which n decision Of the ;,
could be had. where is drawn in o.,
ton the validity OLA treaty, or ~.
utc OF. or an authority exercised Il.
the United States. and the decision,
against their validity: or where
drawn in question the validity OIL
statute o., or IN authority cxcrcir
under any State. Oh the ground OF thu
being rcpu@nant 10 the ConsQtuii@
treaties. or laws Of the United State
ant, the decision IS in favor OF tile:
validity; or where is drawn IN que
ton the construction OF any clause u:
the Constitution. or OF Il treaty. o.
statute of, or commission held under
the United States. and the decision i
against ihc tile. right. privilege or q.
rlnptiOn specially set up or clniinrd By
either party. under such 'clnusc Of IT,
said Constitution, treaty. statute g.:
commission, may be rc.cXamincd Md
reversed or affirmed in tho SuprcW
Court Of the United States upon VII
Of error
"Eut no other error shall l.
assigned or regarded rs u GROUND u
reversal in any such cases rs alore.aii
than such - appears On the face Of ii.
record, and Immediately respects IT,
before mentioned questions Of vaiiG:l,
or construction Of said Con>tiiuii"f
treaties. statutes, rn mmissions Or ~
lhur;lir> in diSputr.'
The case OF the Baltimore & Oh.
Railroad Company Is. The Suprrvi
,"rs Of Marshall county. and Jack.o!
Reed, Sheriff Of said county. was Iii
in Clanrcry 10 rnj0in the defendant.
from levin. and coIlcrlin. tnxc. or
til" property Of Ir Company. situated
~ Marshall county. !
The Company claimed cxcmpiior
from taxation under the 9TH section d
an Act Of tlI" Legislature Of Virginia
passed March 9Th. 1877. which provi
died. that the property Of the Company
should BIZ Subjrrt to general TAXATION
provided. th"! The taXin. power shouIt
not be exercised until and unless tht
nut increase OF The road should rx
crcl six per cent. per amnunl on it.
capital invested.
The question for the Court was :
question OF fact. whether its nett in
come did exceed six per cent. per III
NUN on lis capital invested. The dc
cree Of the Court Of Appeals cXpre.sl
finds the fact. that its nett profits ii
exceed six per cent. per annum OIL i!
capital invested ri the time the tax WI
levied. The State never called j
qnr>,i"m the validity or ronstruciio
ri amy clause Of the Constitution Of III
United States. or Of amy treaty. law
commission or authority claimed un,lr
the authority Of the United States. No
did the RaiIroad Company com,rOvrr
the validity Of any law Of the State a
account Of lis being rcpu2namt to I'll
Constitution, treaties. laws. cOmmi,
sion or authority Of thu United State
The State simply putt conStructiu
on 4 State law. and decided tho fact
upon which the rights OF the partir
depended.
What there is in the record to WI,
rant the allowance Of y writ OF crro
IN the case certainly passes my con