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Thomas Vs. Gay
Cites for this judgment
- US Supreme Court
- Feb 21, 1898
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U.S. 264 (1898) U.S. Supreme Court Thomas v. GaySearch
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U.S. 264 (1898) Thomas v. GaySearch
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A treaty may supersede a prior act of Congress, and an act of Congress may supersede a prior treaty. Foster v. NeilsonSearch
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to others than Indians located upon these reservations, it is sufficient to cite the cases of Utah & Northern Railway v. FisherSearch
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U. S. 28 , and Maricopa & Phoenix Railroad v. ArizonaSearch
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deemed a tax upon the lands or privileges of the Indians. A similar contention was urged in the case of Erie Railroad v. PennsylvaniaSearch
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to be regarded as a tax or burden on interstate commerce. A similar view was taken in the case of Henderson Bridge Co. v. KentuckySearch
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on interstate commerce, was too remote and incidental to make it a tax on the business transacted. Adams Express Co. v. OhioSearch
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suggestion that such a tax on the cattle constitutes a tax on the lands within the reasoning in the case of Pollock v. Farmers'Search
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be an interference with Page 169 U. S. 275 congressional power. It was decided in Utah & Northern Railway v. FisherSearch
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boundaries of the reservation by proper process. The question was similarly decided in Maricopa & Phoenix Railroad v. ArizonaSearch
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an alien may be taxed as well as a citizen. Mayer v. GrimaSearch
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does not seem to us to be well founded. We have already cited the cases of Utah & Northern Railway Company v. FisherSearch
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tax laws were held to have a valid operation over property lying within Indian reservations. Union Pac. Railroad v. PenistonSearch
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Page 169 U. S. 278 In Llano Cattle Co. v. FaughtSearch
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may be enforced by the tax collector of the latter county. We are referred to similar decisions in Kansas, Philpin v. McCartySearch
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in Ohio, Kemper v. McClellandSearch
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in Iowa, Hilliard v. GriffinSearch
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in Michigan, Comins v. TownshipSearch
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not invalidated by the allegation, or even the fact, that the resulting benefits are unequally shared. In Kelly v. PittsburgSearch
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with natural persons receive in the additional security to their property and profits. Amesbury Nail Factory Co. v. WeedSearch
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Nelson Lumber Co. v. LoraineSearch
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that this difference in the time of the assessments made a considerable difference in the amount of the taxes. State v. LindellSearch
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A law providing different times for assessments for state taxes in the State of New York was held to be legal. People v. CommissionersSearch
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board of equalization to raise the valuation of the properties to be taxed had been, in the previous case of Wallace v. BullenSearch
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however, by the brief filed in behalf of the petitioners, that subsequently, on September 3, 1897, in the case of Gray v. StilesSearch
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the territory was put by the supreme court, without discussion, on its previous decision in the case of Wallace v. BullenSearch
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Whether the facts pertaining to the action of the board of equalization in this particular were the same in Gray v. StilesSearch
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U.S. Supreme Court Thomas v. GaySearch
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Foster v. NeilsonSearch
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of Utah & Northern Railway v. FisherSearch
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and Maricopa & Phoenix Railroad v. ArizonaSearch
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of Erie Railroad v. PennsylvaniaSearch
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of Henderson Bridge Co. v. KentuckySearch
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Adams Express Co. v. OhioSearch
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of Pollock v. Farmers'Search
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Utah & Northern Railway v. FisherSearch
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Maricopa & Phoenix Railroad v. ArizonaSearch
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Mayer v. GrimaSearch
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of Utah & Northern Railway Company v. FisherSearch
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Union Pac. Railroad v. PenistonSearch
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In Llano Cattle Co. v. FaughtSearch
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Kansas, Philpin v. McCartySearch
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Ohio, Kemper v. McClellandSearch
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Iowa, Hilliard v. GriffinSearch
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Michigan, Comins v. TownshipSearch
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In Kelly v. PittsburgSearch
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