Case Name: The Baltimore and Ohio and Chicago Railroad Company v. Sawvel, Treasurer, et al.
Court: Supreme Court of Indiana
Jurisdiction: Indiana
Decision Date: 1894-06-20
Citations: 138 Ind. 696
Docket Number: No. 16,993
Parties: The Baltimore and Ohio and Chicago Railroad Company v. Sawvel, Treasurer, et al.
Judges: 
Reporter: Indiana Reports
Volume: 138
Pages: 696–697

Head Matter:
No. 16,993.
The Baltimore and Ohio and Chicago Railroad Company v. Sawvel, Treasurer, et al.
From the Porter Circuit Court. •.
J. H. Collins, W. H. Dowdell and A. C. Harris, for appellant.
A. G. Smith, Attorney-General, W. Bansburg and A. L. Jones, for appellees.

Opinion:
Hackney, C. J.
The appellant sued the appellees Beuben Sawvel, treasurer of DeKalb county; Joseph M. Shew, treasurer of Noble county; John M. Bunyan, treasurer of Kosciusko county; Franklin G. Bomaine, treasurer of Elkhart county; George H. Storer, treas urer of St. Joseph county; Arthur D. Senour, as treasurer of Marshall county; Allen W. Reynolds, treasurer of Porter county; S. S. Bosserinan, treasurer of LaPorte county, and Thomas McCay, treasurer of Lake county. The lower court sustained a demurrer to the complaint, and that ruling presents the only error assigned. All the questions here presented were fully considered and decided in Cleveland, etc., R. W. Co. v. Backus, Treas., 133 Ind. 513; Indianapolis, etc., R. W. Co. v. Backus, Treas., 133 Ind. 609; Pittsburgh, etc., R. W. Co. v. Backus, Treas., 133 Ind. 625, and confirmed by the Supreme Court of the United States May—, 1894. The questions so decided involved the powers, duties and procedure before the State Board of Tax Commissioners and the constitutionality of the tax law of March 6, 1891, Acts 1891, p. 199; R. S. 1894, section 8408 et seq.
Filed June 20, 1894.
Upon the authority of the cases cited, the judgment of the circuit court is affirmed, and the restraining order, heretofore issued by this court herein, is dissolved.