Samuel Freeman Miller,
Mackall v. Chesapeake and Ohio Canal Company…
“ The statute of Virginia under which the canal company was incorporated contained a provision exempting the canal and its works from taxation; and this was adopted, so far as the company had property in the District of Columbia, by the act of Congress of March 3, 1825, 4 Stat. 101, which authorized the construction of the canal in the District. ”
