Central of Georgia Ry. Co. v. Wright, 248 U.S. 525 (1919)

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Central of Georgia Railway Company v. Wright

No. 163

Argued January 21, 1919
Decided February 3, 1919
248 U.S. 525

ERROR TO THE SUPREME COURT

OF THE STATE OF GEORGIA

Syllabus

The same reasons which led this Court to decide that the tax exemptions in the special charters of the Augusta & Savannah and the Southwestern Railroads inured to the Central of Georgia Railway as their lessee and precluded taxing the latter upon the fee of the leased property (Wright v. Central of Georgia Ru. Co., 236 U.S. 674), invalidate an attempt to evade the charter contracts by a tax of the leasehold interests.

Contracts in special charters creating perpetual tax exemptions are not revocable by later provisions of the state constitution.

146 Ga. 406 reversed.

The case is stated in the opinion.