Kirtland v. Hotchkiss
Supreme Court of the United States
Error to tbe Supreme Court of Errors, Litchfield County, State of Connecticut. Charles W; Kirtland, a citizen of Connecticut, instituted this action for the purpose of restraining the enforcement of certain tax-warrants levied upon his real estate in the town in which he resided, in satisfaction of certain State taxes, assessed against him fpr the years 1869 and 1870. The assessment was by reason of his ownership, during those years, of certain bonds, executed in Chicago,…
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Error to tbe Supreme Court of Errors, Litchfield County, State of Connecticut. Charles W; Kirtland, a citizen of Connecticut, instituted this action for the purpose of restraining the enforcement of certain tax-warrants levied upon his real estate in the town in which he resided, in satisfaction of certain State taxes, assessed against him fpr the years 1869 and 1870. The assessment was by reason of his ownership, during those years, of certain bonds, executed in Chicago, and made payable to him, his executor, administrators, or assigns in that city, at such place as he or they should, by…
1Opinion of the CourtJustice Hablan
We will not follow the interesting argument of counsel by entering upon an extended discussion of the principles upon which the power of taxation rests under our system of constitutional government. Nor is it at all necessary that we should now attempt to state all limitations which exist upon the exercise of that power, whether they arise from the essential principles of free government or from express constitutional provisions. We restrict our remarks to a single question, the precise import of which will appear from the preceding statement of the more important facts of this case.
In…
2Cases cited3 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Nathan v. LouisianaSupreme Court of the United States · 1850
3Cited by146 opinions
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Curry v. McCanlessSupreme Court of the United States · 1939
- French v. Barber Asphalt Paving Co.Supreme Court of the United States · 1901
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