Court Opinion

ID: 9417351
Source: CourtListenerOpinion
Date Created: 2023-08-02 20:09:41.30424+00
Date Added: 2024-06-11T16:41:31.613664
License: Public Domain

Mr. Justice Miller
dissenting.
I do not agree to the construction which the court places upon the act of the State of Georgia subjecting the railroad company to taxation.
When that statute says that the property of the railroad *571company is “ to be taxed as other property of the people of the State,” I understand it to mean, that it is to be subjected to all the lawful taxes imposed by State laws under the same circumstances that the property of the citizen is..
In Bailey v. Magwire, 22 Wall. 215, a statute of Missouri, passed under similar circumstances and in language almost identical, was held to have this meaning.
That the statute of Georgia only provides in that act for the means of collecting the taxes due the State, affords no argument against taxation by counties and cities for local purposes, because the laws already in existence were sufficient for that purpose.