Pullman Co. v. Knott
Supreme Court of the United States
APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF FLORIDA. The facts, which involve the constitutionality of a statute of Florida taxing sleeping. car companies, are stated in the opinion.
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APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF FLORIDA. The facts, which involve the constitutionality of a statute of Florida taxing sleeping. car companies, are stated in the opinion. The tax is not a capitation tax or a license tax provided for by § 5 of art. 9 of the Florida constitution. ' The tax is not an ad valorem tax based upon a “just valuation of all property” and provided for by “a uniform and equal rate of taxation” throughout the State. The statute and imposition of the tax thereunder deprives the appellant of its property without due process…
1Opinion of the CourtJustice Holmes
These are suits to prevent the collection of a tax on gross receipts for different years, derived from business done by the appellant in the State of Florida, and to have the laws under which the tax would be.assessed, declared contrary to the Fourteenth Amendment. The bills aré like those stated in 231 U. S. 571, and aver the following facts. Chapter 5597 of the laws of Florida for 1,907, now § 44 of Chapter 6421 of the laws of 1913, imposes a license tax, which has been paid. Section 46 of Chapter 5596 of the laws of 1907 imposes a tax ad valorem, which also has been paid, with immaterial…
2Cases cited7 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Louisville & Nashville Railroad v. GarrettSupreme Court of the United States · 1913
- Keokee Consolidated Coke Co. v. TaylorSupreme Court of the United States · 1914
- Castillo v. McConnicoSupreme Court of the United States · 1898
- Burt v. SmithSupreme Court of the United States · 1906
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3Cited by53 opinions
- Washington State Grange v. Washington State Republican PartySupreme Court of the United States · 2008
- Hebert v. LouisianaSupreme Court of the United States · 1926
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- Thompson v. Consolidated Gas Utilities Corp.Supreme Court of the United States · 1937
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
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