Choctaw, O. & G. R. Co. v. Mackey, 256 U.S. 531 (1921)

Choctaw, Oklahoma & Gulf Railroad Company v. Mackey

No. 211

Argued April 21, 1921
Decided June 1, 1921
256 U.S. 531

APPEAL FROM THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

1. The railroad right of way and station grounds here in question, now constituting, with the consent of Congress, parts of a through line of an extensive interstate system, are not exempt from state special tax assessments upon the ground that they are parts of a federal instrumentality, though originally granted by Congress with a purpose to develop coal lands of the Choctaw Nation, and though coal mines leased from the tribe are served by the railroad. P. 535.

2. A special assessment for a street improvement, levied by a city under Oklahoma Comp.Laws, 1909, § 724, on railroad property abutting on the improved street and designated on a map prepared by the city engineer, held to have sufficiently identified the property. P. 537.

3. The removal of such map from the city files and its possession meanwhile by purchasers of the improvement bonds did not invalidate the assessment, the railroad companies not having been injured or misled by its absence and having had full knowledge of the assessment proceedings and the improvement. P. 538.

4. A railroad right of way and station grounds in Oklahoma, owned by a company in fee but subject to a right of reverter in the Creek Nation in case they cease to be used for railroad purposes, are liable to special assessment, under the Oklahoma laws, for a street improvement enhancing the value of the railroad use. P. 538.

261 F. 342 affirmed.

This was a suit brought in the district court by the present appellants to avoid and enjoin enforcement of a special street improvement tax. The appeal is from a judgment of the circuit court of appeals reversing a judgment in their favor. The facts are stated in the opinion, post,534.