Search Supreme Court Cases

ST. LOUIS & E. ST. LOUIS ELEC. RY. CO. V. HAGERMAN, 256 U. S. 314 (1921)

U.S. Supreme Court

St. Louis & E. St. Louis Elec. Ry. Co. v. Hagerman, 256 U.S. 314 (1921)

St. Louis & East St. Louis Electric Railway Company v.


A street railroad company whose tracks crossed and were confined to a bridge between Missouri and Illinois was taxed, under Missouri Laws of 1901, p. 232, by valuing its rolling stock, poles, wires, cash, roadbed and superstructure as such, adding a reasonable valuation of "all other property," and assigning due proportions to Missouri as the basis of the tax. Held that the tax could not be regarded as a direct burden upon the company's franchise to conduct its interstate traffic over the bridge, upon the ground that the "other property " valued consisted solely of that franchise, since it appeared that much of the value of the railway as a going concern

Page 256 U. S. 315

was due to exclusive right on the bridge and lucrative traffic arrangements resulting from private contracts with other companies, which must have been considered by the taxing authorities in making the valuation. P. 256 U. S. 316.

279 Mo. 616 affirmed.

This was an action by the State of Missouri to collect a tax levied on the property of the plaintiff in error railway company. The state courts, including the court below, sustained the tax. The facts are stated in the opinion.

Powered by Justia US Supreme Court Center: ST. LOUIS & E. ST. LOUIS ELEC. RY. CO. V. HAGERMAN, 256 U. S. 314 (1921)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.