Court Opinion

ID: 9841700
Source: CourtListenerOpinion
Date Created: 2023-09-22 20:02:01.892077+00
Date Added: 2024-06-11T09:03:51.086674
License: Public Domain

The CHIEF JUSTICE:'
I concur in the judgment' of the court which has just been announced, but' not for the reasons assigned; If the' assessment complained of is a tax, then I agree with the majority of the court in the opinion that it is a violation of the twelfth section of the act-of December 25th, 1852, and void. I think, however, it is' not a tax, but an exaction of the payment of -the debt due from the railroad company to the State, and as such inconsistent with the provisions of the act of February 10th, 1864, which, upon its acceptance by the compaiiy,. became a contract between the parties and binding upon each.