Stearns v. Minnesota
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF MINNESOTA. This case comes on error to the Supreme Court of the State of Minnesota, is brought here at the instance of certain railroad companies, and involves the question whether the real estate belonging to them, and not used in the operation of their roads, is subject to taxation according to its value, or is excepted from such ordinary rule of taxation by virtue of a contract alleged to have been made many years ago by…
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ERROR TO THE SUPREME COURT OF THE STATE OF MINNESOTA. This case comes on error to the Supreme Court of the State of Minnesota, is brought here at the instance of certain railroad companies, and involves the question whether the real estate belonging to them, and not used in the operation of their roads, is subject to taxation according to its value, or is excepted from such ordinary rule of taxation by virtue of a contract alleged to have been made many years ago by legislation of the State, to the effect that railroad companies should pay a certain per cent on their gross earnings in lieu of…
1Opinion of the Court
Me. Justice Beewiíe,
after stating' the case, delivered the opinion of the court.
The Supreme Court of Minnesota held that the contract alleged to have been made with the railroad companies for a per cent of the gross receipts in lieu of all taxation upon their property was, in view of the provisions of sections 1 and 3 of article 9 of the state constitution, one beyond the power of the legislature to make. We quote from its opinion :
“ The language of the constitution is clear, exact and imperative. It requires that all property not exempt must be taxed, and that the basis of such taxation must…
2Cases cited38 opinions
- Green v. BiddleSupreme Court of the United States · 1823
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- The Kansas IndiansSupreme Court of the United States · 1867
- McCullough v. VirginiaSupreme Court of the United States · 1898
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3Cited by79 opinions
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- Atlantic Coast Line Railroad v. City of GoldsboroSupreme Court of the United States · 1914
- Oklahoma v. United States Civil Service CommissionSupreme Court of the United States · 1947
- Coyle v. SmithSupreme Court of the United States · 1911
- Light v. United StatesSupreme Court of the United States · 1911
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