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Union Pacific Railway Co. v. Cheyenne
''Union Pacific R. Co. v. Cheyenne'', , was an appeal from the Supreme Court of the Territory of Wyoming regarding a bill charging that the collection of an illegal tax would involve the plaintiff in a multiplicity of suits as to the title of lots being laid out and sold, which would prevent their sale, and which would cloud the title to all his real estate, states a case for relief in equity.〔(Union Pacific R. Co. v. Cheyenne, 113 U.S. 516 (1885) ) ''Justia.com''〕
==Facts==
An Act of the Legislature of Wyoming, passed December 13, 1879, required the state auditor to furnish to the territorial board of equalization a list for assessment and taxation of the roadbed, superstructure, and other enumerated property of every railroad and telegraph company in the territory when any portion of the property of such company was situated in more than one county, and required the board to value and assess the property of the corporation for each mile of its road or line, and to certify to the county clerks of the counties in which the property was situated the assessment per mile, specifying the number of miles and amount in each of the counties, and which required the county commissioners to decide and adjust the number of miles and amounts within each precinct, township, or school district within their respective counties and cause such amounts to be entered on the lists of taxable property returned by the assessors, withdrew the duty of assessing fractional parts of such railroad and the property of such companies from all local assessors in the territory, including its incorporated cities.
A statute which provides a general scheme for assessing and taxing the property of railroad and telegraph companies as a whole and for distributing it ratably among the different counties and their several precincts, townships and districts according to the number of miles of line in each repeals, as to such property, a power conferred upon the authorities of a city to make provisions for the assessment of the taxes which they were authorized by other provisions of the city charter to assess and collect.
The bill in this case was filed by the Union Pacific Railway Company against the City of Cheyenne and its marshal, Ryan, to enjoin the collection of certain city taxes for the year 1880, which the railway company alleges were unlawfully assessed against it. The bill was demurred to by the defendants, and the District Court for the First Judicial District of Wyoming, in which the suit was brought, overruled the demurrer, and granted the injunction prayed for. The defendants adhered the their demurrer and appealed to the supreme court of the territory, and the decree of the district court was reversed and the bill ordered to be dismissed, and the case is now brought here by appeal.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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