Southern Pacific Co. v. Kentucky
Supreme Court of the United States
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The- facts, which involve the power .of the State of Kentucky to tax steamships belonging to a corporation of that State but enrolled at the port of New York, aré stated in the opinion. Kentucky is the artificial situs of the ships of the Southern Pacific Company, New York their actual situs. They are therefore not rightfully subject to taxation in Kentucky. Taxation is imposed by a State in return for protection given.
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ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The- facts, which involve the power .of the State of Kentucky to tax steamships belonging to a corporation of that State but enrolled at the port of New York, aré stated in the opinion. Kentucky is the artificial situs of the ships of the Southern Pacific Company, New York their actual situs. They are therefore not rightfully subject to taxation in Kentucky. Taxation is imposed by a State in return for protection given. Unless a State gives some return for a tax imposed there is no ground for the tax. To tax personal property where it…
1Opinion of the CourtJustice Lurton
The question arising upon this writ of error is, whether certain steamships owned by the Southern Pacific Company, a corporation of the Svate of Kentucky, are taxable in Kentucky as property having a taxable situs there.
The Southern Pacific Company is a corporation organized under a special act of the General Assembly of Kentucky of March 17, .1884. Acts of 1883-4, p. 725. Very wide and diverse powers are thereby conferred, among them being the right to own, lease, maintain and operate railroads, telegraphs arid steamships, though prohibited from owning, leasing or operating “any railroad…
2Cases cited7 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Louisville and Jeffersonville Ferry Company v. KentuckySupreme Court of the United States · 1902
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