by John Marshall Harlan

“ But, as we have seen, the act expressly declares that if a railroad corporation of another state leased a railroad, the whole or part of which is in Missouri, or makes arrangements for operating the same as provided inthat act, such part of that railroad provided in that act, such part of that railroad 'shall be subject to taxation.' Great stress is laid by counsel on the fact that, while the act authorizes a foreign corporation to 'lease or purchase' a railroad, the whole or part of which is in Missouri, the word 'purchase' is not used in the proviso relating to taxation. ”

“ Joseph & Iowa Railroad, more recently named the Linneus Branch of the Burlington & Southwestern Railway Company, and now owned by the Chicago, Burlington & Kansas City Railroad Company, a corporation organized under the laws of Missouri.' The property upon which the assessment in question was made, is described in the pleadings in such general terms that it is impossible to ascertain how much of it belongs to what is called the Linneus Branch, and how much to what is described in the petition for rehearing as the 'main line' of the company. ”

“ Without pursuing the subject further, we are satisfied with the construction we have heretofore given to the act of 1868, and we are also of opinion that the act of 1870, as in this opinion interpreted, does not impair the obligation of any contract which the St. ”