Court : US Supreme Court
..... of messages, and in the transportation of mails, troops, munitions, and other property, at reasonable rates of compensation. but neither by the original act nor by any amendment did congress undertake to incorporate any railroad company, or authorize the construction of any railroad within the limits of any state, without the consent of ..... , in general, in reference to persons and state corporations employed in government service, that when congress has not interposed to protect their property from state taxation, such taxation is not obnoxious to that objection. [ footnote 6 ] we perceive no limits to the principle of exemption which the complainants seek to establish. it ..... it is claimed that this state corporation, owing its being to state law, and indebted for these benefits to the consent and active interposition of the state legislature, has a constitutional right to hold its property exempt from state taxation, and this without any legislation on the part of congress which indicates .....
Tag this Judgment!Court : US Supreme Court
..... which had no seal. the court from which the execution issued permitted it to be amended after sale by affixing a seal. whether the sale would have been void without the seal, and whether the amendment was rightfully made, were questions of wisconsin law, and this and all other such questions were decided in favor of the sale by ..... must to that extent give way. now the very last section of that act, after the previous sections, and indeed previous statutes had fully defined the duties and powers of these trustees, declares expressly that "the real estate of said bank shall be liable to taxation and sale on execution in the same manner as the property of individuals ..... last section of the act just referred to, after that previous section of it, and, indeed, previous statutes had fully defined the duties and powers of these trustees, declared that "the real estate of said bank shall be liable to taxation and sale on execution in the same manner as the property of individuals." in this state of .....
Tag this Judgment!Court : US Supreme Court
..... be on an equality. the public purposes to be attained in each case constituted the consideration on which the contracts were based. the charter of the university, with its amendment (not material to notice, because not affecting this question), having been accepted, and the corporation, since its acceptance, having been actively employed in the specific purpose of ..... the corporation was created. it was created specially to promote the endowment of a seminary of learning, and it is not to be presumed that it will ever act in such a manner as to jeopardize its corporate rights; nor can there be any well grounded fear that it will absorb, in its effort to establish a ..... are appointed to serve, and that their action in that regard is strictly lawful. it cannot be maintained, that this power to bargain away, for an unlimited time, the right of taxation, if it exist at all, is limited, in reference to the subjects of taxation. in all the discussion of this question, in this court and elsewhere, .....
Tag this Judgment!Court : US Supreme Court
..... overruled the demurrer. the plaintiffs elected to abide by it, and judgment was entered against them. by the statute of iowa of 22d of january, 1852, entitled "an act to amend the charter of the city of muscatine, approved february 1, 1851," it was enacted that an assessor should be appointed whose duty it should be "to make an assessment ..... tax not exceeding one percent on the assessed value, in any one year, of the property of the city is a limitation touching the exercise of the power of taxation in the ordinary course of municipal action. 2. it does not apply to a case where a judgment has been recovered against the city. such a case, on ..... default by the city. it has been uniformly held by this court that such remedies are within the protection of the constitution of the united states and that any state law which substantially impairs them is as much prohibited by that instrument as legislation which impairs otherwise the obligation of the contract. [ footnote 4 ] if the remedy be taken .....
Tag this Judgment!Court : US Supreme Court
..... the others were decided in the affirmative. page 76 u. s. 251 mr. justice miller delivered the opinion of the court. the seventh amendment of the constitution declares that in suits at law, where the value in controversy shall exceed twenty dollars, the right of trial by jury shall be preserved. this right may be waived by ..... whether it was error to allow the plaintiff to use the copies proved by the witnesses who mailed the originals. 3. whether, on a right construction of the tariff act already quoted, the expression, "goods of a similar description" was confined to one ascertained species of goods or was applicable to others in addition, this last question, ..... woven goods alleged to have been unlawfully collected of him by the defendant as collector of the port of new york and which had been paid under protest. the act under which the goods were rated for duties provided that on all delaines, cashmere delaines, muslin delaines, barege delaines, comprised wholly or in part of worsted, wool .....
Tag this Judgment!Court : US Supreme Court
..... and the supreme court on appeal shall, "in deciding on the validity of any claim brought before them under the provisions of the act, be governed by the treaty of guadaloupe hidalgo, the law of nations, the laws, usages, and customs of the government from which the claim is derived, the principles of equity, and the decisions of the supreme ..... the district and supreme courts, "in deciding on the validity of any claim brought before them under the provisions of the act, shall be governed by the treaty of guadaloupe hidalgo, the law of nations, the laws, usages, and customs of the government from which the claim is derived, the principles of equity, and the decisions of the supreme court ..... congress, it is the duty of this court so to hold. as we have seen, that treaty and act of congress make it our duty to decide these cases "according to the law of nations, the laws, usages, and customs of the page 76 u. s. 650 government from which the claim is derived, the principles of equity, and the .....
Tag this Judgment!Court : US Supreme Court
..... provide for the collection of duties on imports," 4 stat. at large 632, and the act of june 30, 1864, "to provide internal revenue," &c.;, 13 id. 241, was taken away by the act of july 13, 1866, "to reduce internal taxation, and to amend an act to provide internal revenue," &c.;, 14 id. 172. insurance company v. ritchie, 5 ..... where both parties reside in the same state the circuit courts have no original cognizance of any case arising under the internal revenue laws. such cases, when commenced against an officer acting under those laws in a state court, may be removed on petition of the defendant into the circuit court for the district, and the jurisdiction ..... protection of the officers charged with the collection of import duties, but the same provision was, by the fiftieth section of the act of the thirtieth of june, 1864, extended to cases arising under the laws for the collection of internal duties. [ footnote 10 ] strong doubts are entertained whether the circuit courts, even during the .....
Tag this Judgment!Court : US Supreme Court
..... right by the last section at any time "to amend, alter, or repeal the act." the present act of 1864 is a reenactment of the prior statute with some material amendments, of which the section concerning state taxation is one. it will be readily perceived on adverting to the act that the powers and privileges conferred by it upon ..... then, that the national banking associations, as such and in their powers, functions, and operations are not subject to taxation by the states, on the ground that state laws imposing such taxation are repugnant to the law of congress by which they are established and sanctioned. the same principle of exemption was applied in 1829 by a ..... to secure more certainly prompt redemption by the several associations of these notes and of deposits, each association was required to keep always on hand an amount of lawful money equal, in certain cities named, to twenty-five percentum, and in other places to fifteen percentum of its outstanding page 70 u. s. 575 circulation .....
Tag this Judgment!Court : US Supreme Court
..... on the 15th of march, 1861, by which the act of 1859 was amended as follows: the first section by adding a proviso limiting its benefits to those who should be actually engaged in the manufacture of salt prior to 1st of august, 1861; the second section by limiting the exemption from taxation to five years from the organization of the company or ..... voluntary on the one part, so it is purely voluntary on the other part -- that is, on the part of the legislature, to continue, or not to continue, the law. the law in question says to all: you shall have a bounty of 10 cents per bushel for all salt manufactured, and the property used shall be free from taxes. but it ..... to mean that as long as the individual lives and manufactures salt, the state will pay him the bounty of ten cents on the bushel and exempt his property from taxation? can the law never be repealed as to those who have once commenced the manufacture? such a construction could never have been intended. in its nature, it is a general .....
Tag this Judgment!Court : US Supreme Court
..... november, 1836, the lands were forfeited to the state for failure by the owners to make entry thereof upon the commissioners' books for taxation. on the 12th of february, 1844, however, an act of the legislature was passed for the relief of dundas and kugler, who had become the grantees of the gallatin right, by which they ..... in one count, morrill alleged that he was possessed of it when the defendants wrongfully entered; in another, that james dundas and benjamin kugler were so possessed. an amended declaration alleged, in its first court, the possession to have been jointly in morrill, dundas, and kugler, and in its second, to have been in morrill alone ..... the redemption gave them no right as against the state. this is not because their possession was not adversary, nor because the actual possession was transferred by law to the commonwealth, but because adversary possession is unavailing to bar any rights of the state, it not being subject to statutes of limitation unless expressly named. .....
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