[ * ] The Louisville Cincinnati & Charleston Railroad Company v. Letson 
2 Howard 497 (1844)
A citizen of one State can sue a corporation which has been created by, and transacts its business in another State (the suit being brought in the latter State) although some of the members of the corporation are not citizens of the State in which the suit is brought, and although the State itself may be a member of the corporation.
The cases of Curtis v. Strawbridge (3 Cranch, 267), Bank of the United States v. Deveaux et al, (5 Cranch, 84) Commercial and Railroad Bank of Vicksburg v. Slocomb et al. (14 Peters, 60), reviewed and controlled.
The Act of Congress passed on the 28th day of February 1839, making it "lawful for a court to entertain jurisdiction and proceed to the trial and adjudication of a suit between parties who may be properly before it, although there may be other defendants, any one or more of whom are not inhabitants of or found within the district where the suit is brought, or do not voluntarily appear thereto," is an enlargement of jurisdiction as to the character of the parties. The clause, exempting absent defendants from the operation of the judgment or decree, is an exception to this enlargement of jurisdiction, and must be strictly applied.
A corporation created by, and transacting business in a State, is to be deemed an inhabitant of the State, capable of being treated as a citizen, for all purposes of suing and being sued, and an averment of the facts of its creation and the place of transacting business, is sufficient to give the Circuit courts jurisdiction.
This case was brought up, by writ of error, from the Circuit Court of the United States for the District of South Carolina.
Letson, a citizen of New York, brought an action of covenant against the Louisville, Cincinnatti and Charleston Railroad Company, alleging that they had not fulfilled a contract with him relating to the construction of the road.
The suit was brought in November 1841.
In April, 1842, the defendants filed a plea to the jurisdiction, which was afterwards amended to read as follows:
"And the said the Louisville, Cincinnati and Charleston Railroad Company come and say, that this court ought not to have or take further cognizance of the action aforesaid, because they say the said the Louisville, Cincinnati and Charleston Railroad Company is not a corporation whose members are citizens of South Carolina, but that some of the members of the said corporation are citizens of South Carolina, and some of them, namely, John Rutherford …
NOTE Corporation as citizen within federal constitution see notes, 14 L. R. A. 580; 60 L. R. A. 330.