Charles Evans Hughes

“ It is unnecessary to review the numerous authorities which the industry of counsel has collated, for it may be assumed that an assessment should be recorded. It is obvious, however, that the state cannot be denied the right to collect its taxes, and the assessment cannot be held to have been in violation of the Constitution of the United States because for convenience it was recorded-in the form provided for the purpose-upon the jacket inclosing the report of the railroad company, instead of in a separate book. ”

“ The validity of the statutes of Kentucky providing for the taxation of franchises is not assailed, and nothing is shown which would open to dispute the taxable character of the particular franchise here involved. The plaintiff in error, the Illinois Central Railroad Company, contends that, by virtue of the judgment, it has been deprived of property without due process of law, first, in that there was no assessment upon which to base the recovery of the tax; and second, in that it has been held personally liable to pay a tax upon a franchise of which it was not the owner. ”

“ This defense was not pleaded in the answer of the Illinois Central Company, and, in any event, the meager testimony introduced at the hearing is utterly insufficient to afford a basis for the argument. ”