People ex rel. Iron Silver Min. Co. v. Henderson
Supreme Court of Colorado
Error to District Court of Lake County. By the constitution of this state, mines and mining claims bearing precious metals, except the net proceeds .and surface improvements, were exempted from taxation until the year 1886. At the session of the legislature following, viz., in 1887, a law was adopted providing for the taxation of such mines.
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Error to District Court of Lake County. By the constitution of this state, mines and mining claims bearing precious metals, except the net proceeds .and surface improvements, were exempted from taxation until the year 1886. At the session of the legislature following, viz., in 1887, a law was adopted providing for the taxation of such mines. In pursuance of this act mining property in Lake county, including that belonging to the Iron Silver Company, was duly assessed and taxes levied thereon. Thereupon an action was brought in the name of the people at the relation of the said company for the…
1Opinion of the CourtChief Justice Helm
In approaching the consideration of this case we remember that the act challenged is framed in the interest of the public revenue; that to a limited extent it is an exercise of the taxing power, and that, therefore, only upon the most clear and convincing grounds should the court consider favorably objections thereto. We also bear in mind the familiar principles that, except as controlled by constitutional limitation, the authority of a state legislature in enacting laws is plenary, and that, unless there be a clear and positive repugnancy between a statute and the constitution, the statute…
2Cases cited8 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- People v. McCreeryCalifornia Supreme Court · 1868
- Wisconsin Central Railroad v. Taylor CountyWisconsin Supreme Court · 1881
- Louisville & New Albany Railroad v. State ex rel. McCartyIndiana Supreme Court · 1865
- Carlisle v. Pullman Palace Car Co.Supreme Court of Colorado · 1885
3 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
- In Re Gross Production Tax of Wolverine Oil Co.Supreme Court of Oklahoma · 1915
- Huddleston v. Grand County Board of EqualizationSupreme Court of Colorado · 1996
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
24 more not listed; retrieve them via the Exa API.