Gibbons v. District of Columbia
Supreme Court of the United States
APPEAL PROM THE SUPREME COURT OP THE DISTRICT OF COLUMBIA. This is an appeal from a decree dismissing a bill in equity by the Roman Catholic Archbishop of the Diocese of Baltimore, of which the District of Columbia is a part, to clear the title of lots numbered 36 to 40 inclusive (being the lots formerly numbered 5, 6 and 7), in square 376 in the City of Washington, from a cloud created by the assessment and sale thereof for taxes amounting, with interest, to more than…
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APPEAL PROM THE SUPREME COURT OP THE DISTRICT OF COLUMBIA. This is an appeal from a decree dismissing a bill in equity by the Roman Catholic Archbishop of the Diocese of Baltimore, of which the District of Columbia is a part, to clear the title of lots numbered 36 to 40 inclusive (being the lots formerly numbered 5, 6 and 7), in square 376 in the City of Washington, from a cloud created by the assessment and sale thereof for taxes amounting, with interest, to more than $5000. The case was heard upon the bill, answer, a general replication, and the deposition of the pastor of St. Patrick’s…
1Opinion of the CourtJustice Gray
After stating the facts as reported above, he continued:
The only matter in contest is the validity of the taxes assessed upon the lots on F Street for the-five years between June 30, 1875, and June 30, 1880, under the annual acts of Congress of March 3, 1875, ch. 162, and July 12, 1876, ch. 180, and the permanent act of March 3, 1877, ch. 117, authorizing the levy of taxes for the support of the government of the District of Columbia, the material provisions of which are as follows:
The eighth section of each of these statutes exempts from taxation houses for the reformation of offenders,…
2Cases cited3 opinions
- Mattingly v. District of ColumbiaSupreme Court of the United States · 1878
- Loughborough v. BlakeSupreme Court of the United States · 1820
- Welch v. CookSupreme Court of the United States · 1879
3Cited by56 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- Palmore v. United StatesSupreme Court of the United States · 1973
- Capital Traction Co. v. HofSupreme Court of the United States · 1899
- Shoemaker v. United StatesSupreme Court of the United States · 1893
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
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