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(Download) "City of Fort Worth v. Southwestern Bell Telephone Co." by Fifth Circuit Circuit Court Of Appeals " Book PDF Kindle ePub Free

City of Fort Worth v. Southwestern Bell Telephone Co.

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eBook details

  • Title: City of Fort Worth v. Southwestern Bell Telephone Co.
  • Author : Fifth Circuit Circuit Court Of Appeals
  • Release Date : January 02, 1936
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 71 KB

Description

The city of Fort Worth and Independent School District of Forth Worth, each being a public corporation of Texas, having the same power of taxing property within its limits and having the same tax officers and substantially the same territorial limits, in 1927 for the first time assessed for taxation as a separate item of property the "easement" of the Southwestern Bell Telephone Company in the streets and alleys of Fort Worth in virtue of which its poles and wires and underground cables and conduits are maintained therein. To stop enforcement of the allegedly void tax by levy, which it was said would disrupt the telephone service and cause irreparable and unascertainable damage, and to remove the cloud upon title created by the asserted tax lien, the telephone company, there being diversity of citizenship and more than $3,000 involved, filed its bill for injunction in the federal court. A motion to dismiss it was pursuant to a full written opinion overruled, and, after a hearing upon agreed facts, a decree was given for a perpetual injunction. The assignments of error mainly contend that there was an adequate remedy at law, and that the thing assessed was assessable property and not, as the district court held, a mere franchise taxable by the state only under its occupation tax law.


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