Johnson v. Wells Fargo & Co.
Supreme Court of the United States
APPEALS PROM THE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. The facts, which involve the constitutionality of tax assessments on property of express companies in South Dakota, are stated in the opinion.
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APPEALS PROM THE CIRCUIT COURT OP APPEALS POR THE EIGHTH CIRCUIT. The facts, which involve the constitutionality of tax assessments on property of express companies in South Dakota, are stated in the opinion. The State Board of Assessment had the right to consider among other things the income of the plaintiff in the State, so far as they could ascertain it, and the contracts of plaintiff with the railway companies, in fixing a valuation upon its property or system within the State, for the purpose of taxation. While it is true in a sense, that property is worth what it will sell for within a…
1Opinion of the CourtJustice Day
These cases were argued at the same time and may be considered together. They are appeals from the decision of the Circuit Court of Appeals of the Eighth Circuit, by which the present appellant, as Treasurer of the State of South Dakota, was enjoined from assessing certain taxes levied against the appellees by the State Board of Assessment and Equalization of the State of South Dakota, for the year 1910. The bills, brought for the purpose of enjoining the collection of such taxes, were* dismissed in the District Court (205 Fed. Rep. 60), which decrees were reversed in the Circuit Court of…
2Cases cited7 opinions
- Reagan v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1894
- Cummings v. National BankSupreme Court of the United States · 1880
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
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3Cited by38 opinions
- Union Pacific Railroad v. Board of County CommissionersSupreme Court of the United States · 1918
- Rowland v. City of TylerTexas Commission of Appeals · 1928
- Pierce v. GreenSupreme Court of Iowa · 1940
- Lee v. BoswellDistrict Court, M.D. Alabama · 1971
- Cohn v. City & Town of HartfordSupreme Court of Connecticut · 1944
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