Allen v. Pullman Palace Car

• Decision Date: 13 April 1891
• Citation: 35 L.Ed. 303,11 S.Ct. 682,139 U.S. 658
• Parties: ALLEN, Comptroller, v. PULLMAN'S PALACE CAR Co., (two cases.)
• Court: U.S. Supreme Court

139 U.S. 658

11 S.Ct. 682

35 L.Ed. 303

ALLEN, Comptroller,v.PULLMAN'S PALACE CAR Co., (two cases.)

April 13, 1891.

G. W. Pickle, Atty. Gen. Tenn., for appellant.

E. S. Isham and John S. Runnells, for appellee.

FULLER, C. J.

These were bills filed in the circuit court of the United States for the middle district of Tennessee against the comptroller of that state for an injunction restraining him from the collection from complainant of certain privilege taxes or license fees for the years 1887, 1888, and 1889, under laws of the state of Tennessee in that behalf, which complainant averred to be in conflict with the federal and state constitutions, and the taxes accordingly illegal and void.In No. 1,381, the bill alleged that the comptroller was threatening to issue his warrant for the collection of the taxes, and to levy it upon complainant's sleeping-cars, 'and your orator believes and fears that said defendant, unless restrained by this honorable court, will proceed to force the collection of said tax so illegally assessed and claimed, by distraining and seizing upon your orator's cars from your orator, and that the proceedings threatened for the collection of said taxes will lead to a multiplicity of suits, and will greatly harass your orator.Your orator further shows that all the sleeping and drawingroom cars aforesaid running in the state of Tennessee are attached to through express trains on the roads of said railroad companies; that prior to their arrival in Tennessee seats and sleeping berths therein have always been sold by your orator to persons traveling from other states into Tennessee; that your orator has at all times contracts with passengers to give them the accommodations furnished by said cars while traveling upon such railroads; that, unless your orator pays the taxes so illegally imposed upon it, your orator believes and fears that said defendant will, unless restrained therefrom by this court, levy upon and seize, in order to force from your orator said illegal taxes, said sleeping and drawing-room cars while the same are in actual use and running attached to said express trains; that thereby the traveling public will be discommoded, the carriage of passengers interstate willbe prevented, your orator and said railroad companies may become harassed by many suits for damages by passengers for not furnishing them the accommodations they contracted for, the credit and reputation of your orator for furnishing comfortable accommodations, which credit and reputation are of great value to it and have been established by strict attention to business and at great expense and trouble for many years, will be broken up, and the good will of said business greatly impaired, and thereby your orator will suffer great and irreparable injury.'In No. 1,382complainant averred that the comptroller had issued his warrant to the sheriff of the county of Davidson, Tenn., and the sheriff, by his deputy, one Hobson, 'has, by force, and pretending to act under said warrant, seized upon the sleeping car 'Wetumpka,' belonging to your orator, and now holds the same in their possession; that said car is reasonably worth $8,000; that said Hobson has advertised and threatens to sell said car to satisfy said illegal and pretended tax; that said sleeping-car of your orator when seized was being used by your orator in the carrying on of interstate commerce as aforesaid, and was in use as an instrument of interstate commerce, and was in Tennessee only by virtue of such use, and was therefore not liable to be taken in satisfaction of said tax, even if it had been a valid tax; that the railroad companies over whose lines of road your orator operates cars are common carriers, and are obliged by law to take upon their trains and carry all who properly present themselves for carriage, whether they are traveling between points wholly within Tennessee or not; that such passengers, traveling locally in...