Galveston, Harrisburg & San Antonio Railway Co. v. State
Galveston, Harrisburg & San Antonio Railway Co. v. State
Opinion of the Court
This is an action brought in the name of the State against the appellant for taxes admitted to be due and unpaid, and the only question which the appellant brings to our attention, on which a reversal is claimed, grows out of the eleventh, section of the special act of reincorporation, passed July 27, 1870, and the twelfth section of the charter of the International Railroad Company, passed August 5, 1870. The title of the act of July 27, 1870, is as follows : “An act supplementary to the act to incorporate the Buffalo Bayou, Brazos and Colorado Railway Company.” The eleventh section of the act reads as follows: “That said new company shall be entitled to the same or similar rights and relief, except State aid in bonds or endorsement of or guarantee of interest on bonds, granted to or provided for any other railroad company by the Legislature, and upon the same or similar terms and conditions, so far as such rights or relief are in their charter applicable to said new company or its line or lines -of railroad.”
It appears from the twelfth section of the act incorporating the International Railroad Company, that the Legislature has relieved that company from the payment of
We do not think, by any possible construction of these two acts which this court would be authorized to give them, that the appellant is entitled to any immunity from taxation.
The judgment of the District Court is affirmed.
'Affirmed .
Case-law data current through December 31, 2025. Source: CourtListener bulk data.