Central Pacific Railroad v. Nevada
Supreme Court of the United States
ERROR TO THE SUPREME GOURT OR THE STATE OP NEVADA. This case (No. 170) was .an action originally begun .in the district court of Lander county by the State of Nevada against the Central Pacific Railroad Company and its property within such county, as well as the county’s proportion of its rolling stock, to recover a state tax of $5545.92, and a county tax of $17,870.19, levied upon such road and its property for the year 1888. The petition prayed for judgment against the…
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ERROR TO THE SUPREME GOURT OR THE STATE OP NEVADA. This case (No. 170) was .an action originally begun .in the district court of Lander county by the State of Nevada against the Central Pacific Railroad Company and its property within such county, as well as the county’s proportion of its rolling stock, to recover a state tax of $5545.92, and a county tax of $17,870.19, levied upon such road and its property for the year 1888. The petition prayed for judgment against the road for the amount of the tax and penalties for non-payment, and attorney’s fees, and “for such other judgment as to…
1Opinion of the Court
Me. Justice BeowN,
after stating the case, delivered* the opinion of the court.
There appear to be within the county of Lander four classes of lands embraced within the Pacific land grants of 1862 and 1864.
(1.) Patented lands to the amount of 24,123 acres, assessed at $1.25 per acre, concerning the taxability of which there is no dispute. Railway Co. v. McShane, 22 Wall. 444.
(2.) Unsurveyed lands to the amount of'195,200 acres, assessed at 50 cents per acre, and held, both by the district court and by the Supreme Court of the State, not to be sub*520ject to taxation. See also act of July 10, 1886,…
2Cases cited7 opinions
- In Re RahrerSupreme Court of the United States · 1891
- Barden v. Northern Pacific RailroadSupreme Court of the United States · 1894
- Railway Co. v. PrescottSupreme Court of the United States · 1873
- Railway Co. v. McShaneSupreme Court of the United States · 1875
- Northern Pacific Railroad v. Traill CountySupreme Court of the United States · 1885
2 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Commonwealth v. NickersonMassachusetts Supreme Judicial Court · 1920
- Montana Catholic Missions v. Missoula CountySupreme Court of the United States · 1906
- Maish v. ArizonaSupreme Court of the United States · 1896
- General Electric Co. v. Masters, Inc.New York Court of Appeals · 1954
- Perkins v. EskridgeCourt of Appeals of Maryland · 1976
23 more not listed; retrieve them via the Exa API.