The Wheeling daily intelligencer. [volume] (Wheeling, W. Va.) 1865-1903, 1871-01-12
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THE MARSHALL COUNTY RAIL.
ROAD SUIT.
u 10 EIs fslInfif3
The Grand Finale--.A Fnll,and An.
tientic History Of the Case.
To Ns Editor Of h6 IHttLagaetr:
In December, 1854, the Baltimore and
Ohio, Railroad Company fled theirjbill b
chanceryin the, Circuit Court Of Mashall
county IN this State, to restrain Tie Super
yisors and Sheriff Of Marshall county from
collecting the taxes assessed upon the
property Of that company in that county
i6t State, school, county and other local
and municipal purposes. The claim oil
the company was that their property was
exempt from taxation, by their charter,
Amer dfaggtng Its slow length along fol
upwards of two years, the bill was brought
10 d hearing and decided at the March
term, A. D. 1867, Of the Circuit Court Of
Marshall countyS The bill was dismissed
end ths exemption S claimed by NE epP
pany was qsnlsSa; A ~ !s,.,1, astIfa
~ was inimeg iaEeiS. apRealssuy ~ w, tne
Hourt oi Appeals olilM ese Virginia LEE
and was decided in January, 1860, the
Court Of Appeals affirming the decree oil
the, Circuit Court OF Marshall county
theEenpqn, 9a ~ lLeIsatcies Iiat tle s
cisiono o. inc otate Oourt was ylolau9I
" lfsrhay tef ne company sopl ehea I1e
allowance ora writ 1ot error from tnG
snpreme tjort q khe tu.lS tne court OF
Appeals OF west va, ana tneIepy Trans
iterpedtne CASEY teenlp glqn IHpyI lQ5,t w
tasr heaFlng sna aeS ls ", ne BOARD O.
S;sp itst rre'ext 10 min NJ"
ylsed tnat WE W. efe preiext 70 gym
Time anddicker'Wltn the Legislature ior
the SURRENDER Of me right Of taxation
ior 4 mere song. ana mat me proceedings
" that case only covered the taxes Tor
1904, and tnat they nau perfect Tlght 70
collect tho taxes that had accrued while
the suit pending, threatened TO dlStrain
property for their payment The Board
took It Tor granted that no state Judge
would grant IN injunction 10 restrain
them from dong 80 saiter Ups. Spprt q
Appeals tiad decided that 'thetr properly
was subject 70 taxation. Ihereupon me
tnlroad Company MED their OIL o. In.
Junction In the Circuit Court OF the United
States for the District oil west virginia,
claiming that they were q t0reI0n corpora
tL0,lj anfas SUCH haa right 70 sue IN
the courts Of the United = States.
~ this the defendants plead IN abatement
that the company were q corporation
created byltl laws ohLVtfgtnia, and
were therefore Q domestic west virginia
corporation, and That therefore the Courts
Of the United states haa noJprisdiclion oil
the case. ..sl1g9a 1tH9 ,taisaa4.
AT the August term Ss1 a; II ,lS9y, 81 me
Circuit Court or tue United States, the
questions arising upon the plearwerc ar
gued before judges Chase and jackson, at
Parkersburg. The court certified the case
70 the Supreme Court 9f the United States
upon the allegation thatithey d1iered In
opinion OF tue questions o. law arising
upon the plea to the jurisdiction: linus
both cases were transferred TO washing
ton, and were supposed To- be az the loot
ofpthe long docket, and would not DC
reached for two or three years.
L an October, 1860 iicounseb for defendants
gave notice TO the compliments that they
would move % tpke the cases up out OF
their order, anu move to dismiss them Tor
want OF Jurisdiction. They did so; but
the court refused 70 advance them On the
docket or take them up ior hearing Out Of
their order. Ihereupon Coy, foreman, at
the suggestion Of counsel for defendant,
reported a bill 10 the Senate making II the
duty oil the court when any case was
pending on It's docket by which tue execu-
ton Of the revenue laws Of the State were
suspended OF enjoined, upon goou cause
shown TO give such case priority over
oil other cases penang on us DOCKET.
This bill passed noth Houses and became
9 Nav sometime tnthe sprlug OF $40 b
inthe meanttme the taxes due the STATE
had been paid. Mr.. Lamb, who was the
original codnsei for Marshall county, had
been employed as the general counsel OF
the railroad company In the counties OF
Ohio and Marshall, but rcservinS the
right 70 attend TO these TWO cases Tor Mar
shall county,
When the INST case came into the Court
o. Appeals OF West Virginia que state
lheing tnterestedi1n cohectihg! he Itaxes
due II, tile Governor employed counsclito
assist Or. Lamb IN the management OF