Court : US Supreme Court
..... to the lands and the control thereof, with a substantial interest therein, the lands cannot properly be treated as private property and be subjected to taxation on that account. by the acts of congress of july 1, 1862, and july 2, 1864, the central pacific railroad company was invested with similar powers conferred by them upon the ..... suit was tried upon a stipulation as to the facts in the following language: "it is hereby stipulated and agreed that of the land described in the amended complaint on file herein, 131,386 acres are surveyed but unpatented, and the same were assessed for the year 1888 at fifty cents per acre by the assessor ..... , in nevada, against the central pacific railroad company, and certain described real estate and improvements thereon, situated within the state, belonging to that company. by the laws of nevada, an action against a railroad company doing business and holding property therein may be brought against the company to recover a money judgment against it, and .....
Tag this Judgment!Court : US Supreme Court
..... 17, as originally passed, provided for appeals from the supreme court of the district or columbia in special term to the same court in general term; but, as amended by the act of january 21, 1896, c. 5, provides that any party aggrieved may appeal to the court of appeals of the district of columbia, upon questions of ..... and immediately benefited by the expenditure." mobile co. v. kimball, 102 u. s. 691 , 102 u. s. 703 -704. the legislature, in the exercise of the right of taxation, has the authority to direct the whole or such part as it may prescribe of the expense of a public improvement, such as the establishing, the widening, the grading, or ..... other lands in the neighborhood, by the laying out of the second highway, and, to the extent to which they are so increased in value, they may justly and lawfully be subjected to a new assessment. the like result may take place when a highway, established at first through one subdivision only, is afterwards extended through another subdivision. .....
Tag this Judgment!Court : US Supreme Court
..... injunction granted. the city appealed to the supreme court, which reversed the decree of the district court and dissolved the injunction. upon a rehearing, the decree was amended by recognizing the exemption of that part of the property occupied by the grand and subordinate lodges of masons, and in other respects the demand was rejected and ..... than that in actual use and occupation of such association, should thereafter be subject to taxation. it was held that this last law was not in violation of the constitution of the united states; that the former act of 1833 was a mere privilege existing bene placitum, and might be revoked at the pleasure of the sovereign. it would ..... subscribers were bound to take notice of the fact that the legislature was at liberty to repeal the act at any time, or that the people might, in the exercise of their sovereign power, nullify it by an amendment to the constitution. in home of the friendless v. rouse, 8 wall. 430, relied upon by the plaintiff in error .....
Tag this Judgment!Court : US Supreme Court
..... legislature of the state of date november 23, 1859. laws miss. 1859, c. 14, p. 51. sections 19 and 21 of that act are as follows: "sec.19. that the capital stock, and all the property and effects of said company shall be exempt from taxation until said road is completed: provided said road is commenced ..... which it acquired under the authority of its original charter, but also all property which it acquired under the authority of the amendment of july 21, 1870; and, finally, that the exemption from taxation means not merely exemption from all taxes levied for ordinary purposes by state, county, or city, but also all assessments for ..... that recognized generally elsewhere, to the effect that special assessments for local improvements are not within the purview of either constitutional limitations in respect to taxation or general exemptions from taxation. it follows, therefore, that the exemption in this charter in no manner released the property from the burden of the special assessments for .....
Tag this Judgment!Court : US Supreme Court
..... particular limits. these considerations lead to the conclusion that the rule in respect of citizenship of the united states prior to the fourteenth amendment differed from the english common law rule in vital particulars, and, among others, in that it did not recognize allegiance as indelible, and in that it did recognize ..... power of congress, at any time, by striking negroes out of the naturalization laws, and limiting those laws, as they were formerly limited, to white persons only, to defeat the main purpose of the constitutional amendment. the fact, therefore, that acts of congress or treaties have not permitted chinese persons born out of this country ..... power, excluding indians not taxed, are declared to be citizens of the united states. this provision comprehends the chinese of the pacific states, indians subject to taxation, the people called gypsies, as well as the entire race designated as blacks, persons of color, negroes, mulattoes, and persons of african blood. every individual .....
Tag this Judgment!Court : US Supreme Court
..... in their nature that they would, if they had been considered, have caused the assessment and sale to amount to a denial of due process of law under the fourteenth amendment to the constitution of the united states. from this premise is deduced the conclusion that the action of the state supreme court in refusing to consider the ..... be made the statute said, "shall be prima facie evidence page 168 u. s. 677 of the following facts: 1st. that the property conveyed was subject to taxation; 2d., that none of the taxes for which said property was offered were paid, and said deed shall be conclusive evidence of the following facts: 1st, that the ..... assessed, but was afforded by a general publication, calling upon all persons having property subject to taxation to come forward and ask for such correction as they desired to have made. louisiana acts, extra session of 1877, pp. 154, 155; louisiana acts of 1871, p. 118. beyond peradventure, this statute afforded both constructive and actual notice of .....
Tag this Judgment!Court : US Supreme Court
..... objects to such proceedings, and opposes a levy of any such tax upon such amount so on deposit, and claims that said deposit is exempt under the laws and not subject to taxation;" 2d, his appeal to the surrogate from the formal order of assessment, taken "on the ground that the deposit in the farmers' loan & trust ..... the contract between a nonresident depositor and the farmers' loan & trust company of new york." "fourth. that the said act of the legislature, as interpreted by the decision herein, is repugnant to the fifth amendment of the constitution of the united states, which provides that private property shall not be taken for a public use without ..... just compensation." "fifth. that the said act of the legislature, as interpreted by the decision herein, is repugnant to section 1 of the fourteenth amendment of the constitution of the united states, by which states are forbidden to deprive citizens of life, liberty, or .....
Tag this Judgment!Court : US Supreme Court
..... not, by exempting from such tax "planters and farmers grinding and refining their own sugar and molasses," deny sugar refiners the equal protection of the laws within the fourteenth amendment. this was a petition filed in the civil district court for the parish of orleans by john brewster, tax collector, against the american sugar refining ..... 304 ; adams express co. v. ohio state auditor, 165 u. s. 194 . the constitution of louisiana classifies the refiners of sugar for the purpose of taxation into those who refine the products of their own plantations and those who engage in a general refining business and refine sugars purchased by themselves or put in their hands ..... dealers in liquors. while no question of the power of congress is involved, these instances show that its general policy does not differ from that of the act in question, and that the discrimination is based upon reasonable grounds. so, too, this court has had repeated occasion to sustain discriminations founded upon reasons .....
Tag this Judgment!Court : US Supreme Court
..... speed of railroad trains within the city limits. railroad company v. richmond, 96 u. s. 521 ; cleveland &c.; railway co. v. illinois, ante. such act is, even as to interstate trains, one only indirectly directly affecting interstate commerce, and is within the power of the state until at least congress shall take action in the ..... a federal nature involved in this record are few in number, and practically determined by previous decisions of this court. of course, all questions arising under the constitution and laws of kansas are, for the purposes of this case, foreclosed by the decisions of the state courts. turner v. wilkes county commissioners, 173 u. s. 461 ..... sections quoted of the ordinance are not in page 177 u. s. 586 conflict with those provisions of the first section of the fourteenth amendment to the constitution, which restrain a state from denying the equal protection of the laws. this last proposition seems to be the only matter requiring anything more than a declaration of the .....
Tag this Judgment!Court : US Supreme Court
..... situated in tom green county, and since said year has been assessed for taxation and the taxes paid thereon in said tom green county." "3. that the county surveyor of concho county, in obedience to and under the act approved july 8, 1879, and the amendment thereto approved april 6, 1881, viewed and appraised said land under oath, ..... the ostrander & loomis land & live stock company on april 4, 1888, all of which said conveyances being properly acknowledged and duly recorded and filed as required by law, each of said vendees in succession assuming to pay to the state the balance of the purchase money and interest, as provided in the obligation of said dolan." " ..... was done as required and in strict compliance with chapter 12a, page 184 u. s. 406 title 87, revised civil statutes of texas of 1895, and the amendment thereto, chapter 129, general laws of texas of 1897." "15. that thereafter, on september 13, 1897, plaintiff j. f. standefer, residing upon with his family and being an actual settler .....
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