Court : US Supreme Court
Decided on : Jan-01-1872
Case of the State Freight Tax - 82 U.S. 232 (1872) U.S. Supreme Court Case of the State Freight Tax, 82 U.S. 15 Wall. 232 232 (1872) Case of the State Freight Tax 82 U.S. (15 Wall.) 232 ERROR TO THE SUPREME COURT OF PENNSYLVANIA Syllabus 1. The transportation of freight, or of the subjects of commerce, is a constituent part of commerce itself. 2. A tax upon freight transported from state to state is a regulation of commerce among the states. 3. Whenever the subjects in regard to which a power to regulate commerce is asserted are in their nature national or admit of one uniform system or plan of regulation, they are exclusively within the regulating control of Congress. 4. Transportation of passengers or merchandise through a state or from one state to another is of this nature. 5. Hence, a statute of a state imposing a tax upon freight taken up within the state and carried out of it or taken up without the state and brought within it is repugnant to that provision of the C...
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Decided on : Jan-01-1872
City of Richmond v. Smith - 82 U.S. 429 (1872) U.S. Supreme Court City of Richmond v. Smith, 82 U.S. 15 Wall. 429 429 (1872) City of Richmond v. Smith 82 U.S. (15 Wall.) 429 ERROR TO THE CIRCUIT COURT FOR VIRGINIA Syllabus The Council of the City of Richmond, towards the close of the rebellion and in anticipation of the entry into the city of the forces of the United States, which were then beleaguering it, passed a resolution that the stock of liquors in the city should be destroyed by committees to be appointed to do this, who should give receipts to the holders; the council pledging the faith of the city to the holders for the value. The stock of S was destroyed accordingly. Almost immediately afterwards, the Confederate government, against the protest and remonstrance of the city council, set fire to certain tobacco warehouses and other buildings Page 82 U. S. 430 near the premises where S bad his liquors, whereby the premises of S. and his liquors were destroyed. S. su...
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Decided on : Jan-01-1872
Police Jury v. Britton - 82 U.S. 566 (1872) U.S. Supreme Court Police Jury v. Britton, 82 U.S. 15 Wall. 566 566 (1872) Police Jury v. Britton 82 U.S. (15 Wall.) 566 ERROR TO THE CIRCUIT COURT FOR THE DISTRICT OF LOUISIANA Syllabus The trustees or representative officers of a parish, county, or other local jurisdiction, invested with the usual powers of administration in specific matters and the power of levying taxes to defray the necessary expenditures of the jurisdiction, have no implied authority to issue negotiable securities, payable in future, of such a character as to be unimpeachable in the hands of bona fide holders, for the purpose of raising money or funding a previous debt. MR. JUSTICE BRADLEY stated the case, and delivered the opinion of the Court. Britton and Koontz brought an action in the court below against the Police Jury of the Parish of Tensas, Louisiana, to recover the amount of four hundred and sixty coupons, for $6 each, due on the 1st of July, 1870,...
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Decided on : Jan-01-1872
Partridge v. Insurance Company - 82 U.S. 573 (1872) U.S. Supreme Court Partridge v. Insurance Company, 82 U.S. 15 Wall. 573 573 (1872) Partridge v. Insurance Company 82 U.S. (15 Wall.) 573 ERROR TO THE CIRCUIT COURT FOR THE DISTRICT OF MISSOURI Syllabus 1. An agent of an insurance company who had been engaged in a state different from that where it was situated, in soliciting business for it, and getting fixed commissions on all premiums which actually came into his hands -- his right to all which was not questioned in the suit -- being a little put out at other agents being sent into the same state, inquired of the company by letter what his "status" was, "if the state agency is open to the trial of candidates?" To this the company replied in writing: "Your status is simply this -- you are working up a business for yourself, and are paid the highest commissions which we pay." Held, the agent being afterwards discharged from the company's service, that he could not prove by ...
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-01-1872
Slaughterhouse Cases - 83 U.S. 36 (1872) U.S. Supreme Court Slaughterhouse Cases, 83 U.S. 16 Wall. 36 36 (1872) Slaughterhouse Cases * 83 U.S. (16 Wall.) 36 ERROR TO THE SUPREME COURT OF LOUISIANA 1. The legislature of Louisiana, on the 8th of March, 1869, passed an act granting to a corporation, created by it, the exclusive right, for twenty-five years, to have and maintain slaughterhouses, landings for cattle, and yards for inclosing cattle intended for sale or slaughter within the parishes of Orleans, Jefferson, and St. Bernard, in that State (a territory which, it was said -- see infra, p. 83 U. S. 85 -- contained 1154 square miles, including the city of New Orleans, and a population of between two and three hundred thousand people), and prohibiting all other persons from building, keeping, or having slaughterhouses, landings for cattle, and yards for cattle intended for sale or slaughter, within those limits, and requiring that all cattle and other animals intended for...
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Decided on : Jan-01-1872
Buchanan v. Smith - 83 U.S. 277 (1872) U.S. Supreme Court Buchanan v. Smith, 83 U.S. 16 Wall. 277 277 (1872) Buchanan v. Smith 83 U.S. (16 Wall.) 277 APPEAL FROM THE CIRCUIT COURT FOR THE NORTHERN DISTRICT OF NEW YORK Syllabus 1. A creditor has reasonable cause to believe his debtor "insolvent" in the sense of the Bankrupt Act when such a state of facts is brought to his notice respecting the affairs and pecuniary condition of his debtor, as would lead a prudent businessman to the conclusion that he, the debtor, is unable to meet his obligations as they mature in the ordinary course of business. 2. A debtor "suffers" or "procures" his property to be seized on execution when, knowing himself to be insolvent, an admitted creditor who has brought suit against him -- and who he knows will, unless he applies for the benefit of the Bankrupt Act, secure a preference over all other creditors -- proceeds in the effort to get a judgment until one has been actually got by the perseveran...
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Decided on : Jan-01-1872
Olcott v. The Supervisors - 83 U.S. 678 (1872) U.S. Supreme Court Olcott v. The Supervisors, 83 U.S. 16 Wall. 678 678 (1872) Olcott v. The Supervisors 83 U.S. (16 Wall.) 678 ERROR TO THE CIRCUIT COURT FOR THE EASTERN DISTRICT OF WISCONSIN Syllabus 1. This Court will follow, as of obligation, the decisions of the state courts only on local questions peculiar to themselves, or on questions respecting the construction of their own constitution and laws. 2. Whether or not the construction and maintenance of a railroad owned by a corporation and constructed and maintained under a statute of a state authorizing such construction and maintenance is a matter in which the public has any interest of such a nature its to warrant taxation by a municipal division of the state in aid of it is not such a question. It is one of general law. 3. If a contract when made was valid under the constitution and laws of a state as they had been previously expounded by its judicial tribunals and as t...
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Decided on : Jan-01-1872
Barnes v. The Railroads - 84 U.S. 294 (1872) U.S. Supreme Court Barnes v. The Railroads, 84 U.S. 17 Wall. 294 294 (1872) Barnes v. The Railroads 84 U.S. (17 Wall.) 294 ERROR TO THE CIRCUIT COURT FOR THE EASTERN DISTRICT OF PENNSYLVANIA Syllabus The one hundred and sixteenth section of the Internal Revenue Act of June 30, 1864, amended by the Act of March 2, 1867, laid a tax of 5 percent on; incomes derived from any source whatever. The one hundred and nineteenth section enacted "That the taxes on incomes herein imposed shall be levied on the 1st day of March, and be due and payable on or before the 30th day of April in each year until and including the year 1870, and no longer." The one hundred and twenty-second section, as subsequently amended, imposed a tax of 5 percent on all interest payable and dividends declared by any railroad or canal company &c.;, whenever payable, to be paid by the company and deducted from the amount payable to the bond or stockholder. Held, by ...
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