Crandall v. Nevada
Supreme Court of the United States
Error to the Supreme Court of Nevada. Iu 1865, the legislature of Nevada euacted that “ there shall be levied and collected a capitation tax of one dollar upon every person leaving the State by any railroad, stage coach, or other vehicle engaged or employed in the business of transporting passengers for hire,” and that the proprietors, owners, and corporations so engaged should pay the said tax of one dollar for each and every person so conveyed or transported from the…
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Error to the Supreme Court of Nevada. Iu 1865, the legislature of Nevada euacted that “ there shall be levied and collected a capitation tax of one dollar upon every person leaving the State by any railroad, stage coach, or other vehicle engaged or employed in the business of transporting passengers for hire,” and that the proprietors, owners, and corporations so engaged should pay the said tax of one dollar for each and every person so conveyed or transported from the State. For the purpose of collecting the tax, another section required from persons engaged in such business, or their…
1Opinion of the CourtJustice Miller
The question for the first time presented to the court by this record is one of importance. The proposition to be considered is the right of a State to levy a tax upon persons residing in the State who may wish to get out of it, and upon persons not residing in it who may have occasion to pass through it.
It is to be regretted that such a question should be submitted to our consideration, with neither brief nor argument on the part of plaintiff in error. But our regret is diminished by the reflection, that the principles which must govern its determination have been the subject of much…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Brown v. MarylandSupreme Court of the United States · 1827
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
3Cited by293 opinions
- Griffin v. BreckenridgeSupreme Court of the United States · 1971
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Dunn v. BlumsteinSupreme Court of the United States · 1972
- Graham v. RichardsonSupreme Court of the United States · 1971
- Twining v. New JerseySupreme Court of the United States · 1908
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