New York Ex Rel. Interborough Rapid Transit Co. v. Sohmer
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. The facts, which involve the validity of certain assessments and provisions of the tax statutes of the State of New York under the contract clause of the Federal Constitution, are stated in the opinion.
1Opinion of the CourtJustice Holmes
the court.
This was a certiorari to review assessments made by the Comptroller after a previous assessment had been set aside by the Court of Appeals. 200 N. Y. 93. The present assessments were upheld. 207 N. Y. 270. The plaintiff in error alleges that the tax laws construed to authorize them impair the obligation of .contracts, contrary to Article I, § 10, of the Constitution of the United States.
Successive acts were passed by the legislature of New York for the establishment of a rapid transit system in cities-.of above one million inhabitants. Under c. 752 of the Laws of 1894 the City of…
2Cases cited5 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- New Orleans v. StempelSupreme Court of the United States · 1899
- New York Ex Rel. Cornell Steamboat Co. v. SohmerSupreme Court of the United States · 1915
- People Ex Rel. Interborough Rapid Transit Co. v. WilliamsNew York Court of Appeals · 1910
- People Ex Rel. Interborough Rapid Transit Co. v. SohmerNew York Court of Appeals · 1913
3Cited by9 opinions
- New York Rapid Transit Corp. v. City of New YorkSupreme Court of the United States · 1938
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
- Seton Hall College v. Village of South OrangeSupreme Court of the United States · 1916
- People Ex Rel. L. N.Y.R.R. Co. v. . SohmerNew York Court of Appeals · 1916
- New York ex rel. New York & Albany Lighterage Co. v. LynchSupreme Court of the United States · 1933
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