County of San Mateo v. Southern Pacific R.
United States Circuit Court
This was an action commenced by the county of San Mateo, of California, under the provisions of an act of the state of 1880, (St. 1880, p. 136,) for the recovery of state and county taxes claimed to be due from the defendant to the plaintiff for the fiscal year 1881-1882. The complaint is in the form prescribed by the statute. The amended answer contains a general denial of every allegation of the complaint, and sets up special matters as a defense.
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This was an action commenced by the county of San Mateo, of California, under the provisions of an act of the state of 1880, (St. 1880, p. 136,) for the recovery of state and county taxes claimed to be due from the defendant to the plaintiff for the fiscal year 1881-1882. The complaint is in the form prescribed by the statute. The amended answer contains a general denial of every allegation of the complaint, and sets up special matters as a defense. With this general denial the court does not deal; it deals only wiih the special matters pleaded, it having been agreed by counsel that if they…
1ConcurrenceSawver, C. J.
The facts of this ease are fully stated by Mr. Justice Field, and need not be repeated here. The questions presented are of the gravest character, and of the utmost importance to the people of California. While I concur, generally, in the conclusions, and in the line of argument adopted by my associate, I shall also state as briefly as I reasonably can, considering the gravity of the questions discussed, my conclusions upon the points involved.
1. In my judgment, the word “person,” in the clause of the fourteenth amendment to the national constitution, “No state shall * * *' deprive any person…
2Cases cited169 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Strauder v. West VirginiaSupreme Court of the United States · 1880
- Butchers' Benevolent Ass'n v. Crescent City Live-Stock Landing & Slaughter-House Co.Supreme Court of the United States · 1873
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