Railroad Company v. Maine

Mr. Josiah H. Drummond for the plaintiff in error. 1. The legislature has the power, by contract, to exempt a person or corporation from taxation, and no subsequent legislature can repeal the exemption. Cooley, Taxation, 55; New Jersey v. Wilson, 7 Cranch, 164; Gordon v. Appeal Tax Court, 3 How. 133; Piqua Branch of State Bank of Ohio v. Knoop, 16 id. 369; Ohio Life Insurance & Trust Co. v. Debolt, id. 416; Dodge v. Woolsey, 18 id. 331; Mechanics', &c. Bank v. Thomas, id. 384; Jefferson Branch Bank v. Skelly, 1 Black, 436; McGee v. Mathis, 4 Wall. 143; Von Hoffman v. City of Quincy, id. 535; Home of the Friendless v. Rouse, 8 id. 430; Washington University v. Rouse, id. 439; Wilmington Railroad v. Reid, 13 id. 264; Raleigh & Gaston Railroad Co. v. Reid, id. 269; Tomlinson v. Jessup, 15 id. 454; Tomlinson v. Branch, id. 460; Humphrey v. Pegues, 16 id. 244; The Delaware Railroad Tax, 18 id. 206; Pacific Railroad Co. v. Maguire, 20 id. 36; Erie Railway Co. v. Pennsylvania, 21 id. 492; Bailey v. Magwire, 22 id. 215; Central Railroad, &c. Co. v. Georgia, 92 U. S. 665; Branch et al. v. City of Charleston et al., id. 677.