Pickard v. Pullman Southern Car Co.
Supreme Court of the United States
EEROR TCS THE CIRCUIT COUET OF THE UNITED- STATES FOE THE MIDDLE DISTRICT OF TENNESSEE. Section 28 of Article II of the Constitution of Tennessee, of 1870, contains these provisions: “ All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. ■ No one species of property from which a tax may be collected shall be taxed, higher than any other…
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EEROR TCS THE CIRCUIT COUET OF THE UNITED- STATES FOE THE MIDDLE DISTRICT OF TENNESSEE. Section 28 of Article II of the Constitution of Tennessee, of 1870, contains these provisions: “ All property shall be taxed according to its value, that value to be ascertained in such manner as the Legislature shall direct, so that taxes shall be equal and uniform throughout the State. ■ No one species of property from which a tax may be collected shall be taxed, higher than any other species of property of the same value. But the ■ Legislature shall have power to tax merchants, pedlers, and privileges,…
1Opinion of the CourtJustice Blatcheobd
delivered -the opinion of .the court. After stating the Case as above reported, he continued:. The point upon which the final judgment was rendered in the case was the one considered and adjudged in the decision given on the demurrer to the declaration. The tax was not a property tax, because, under the Constitution of Tennessee, all property must be taxed according to its value, and this tax was not measured by value, but was an arbitrary charge. What was done by the plaintiff was taxed as a privilege, it being assumed by the State authorities, that, the Legislature had the power, under the…
2Cases cited17 opinions
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- Crutcher v. KentuckySupreme Court of the United States · 1891
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