138 F. 262 | U.S. Circuit Court for the District of Western Michigan | 1905
In addition to the objections which are made by the complainant in the Michigan Railroad Tax Cases (just decided) 138 Fed. 223, this complainant claims that Act No. 173, p. 236, of the Laws of Michigan of 1901, under which the taxes in dispute were levied, does not apply to it. That statute provides that:
“It shall be the duty of said board to make an annual assessment, upon an assessment roll to be prepared by said board, of the property having a situs in this state as hereinafter defined, of railroad companies, union station and depot companies, express companies, doing business within this state, car loaning companies, and refrigerator and fast freight line companies, and all other corporations owning, leasing, running or operating any freight, stock, refrigerator, or any other ears, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this state.”
Complainant contends that, as railroad bridge companies and railroad tunnel companies are not mentioned in the act, they may not be taxed under its terms. The complainant was organized in-1887 under Act No. 198, p. 496, of the Raws of Michigan of 1873, entitled “An act to revise the laws providing for the incorporation of railroads, and to regulate the running and management, and to fix the duties and liabilities of all railroad and other corporations owning or operating any railroad in this state,” a section of which act authorized “any number of persons not less than seven to organize themselves into a corporation for the purpose of construct
In the case of Railway Companies v. Keokuk Bridge Co., 131 U. S. 371-389, 9 Sup. Ct. 770, 33 L. Ed. 157, where it became a question whether a railroad bridge company came within a statute of Pennsylvania which authorized any railroad company to enter into a lease or any other contract with’ any railroad with which it is connecting, either directly or by means of intervening lines, to form a continuous route for the transportation of persons and property, Mr. Justice Gray, in delivering the opinion of the court, said:
“Nor can we have any doubt that the bridge company was a railroad company, and the bridge a railroad, within the meaning of these statutes. The principal purpose and use of the bridge was the passage of railroad trains. It was, in substance and effect, a railroad built over water, instead of upon land; and, strictly speaking, it was a railway viaduct, rather than a bridge. Bridge Proprietors v. Hoboken Co., 1 Wall. 116, 17 L. Ed. 571.”