Witherspoon v. Duncan
Supreme Court of the United States
ERROR to the Supreme Court of the State of Arkansas; the case, as stated by the learned justice who gave the opinion of the court, being thus : The State of Arkansas, on her admission into the Union, made a compact with the General Government not to tax the public lands within the State, nor interfere with their primary disposal by the United States, or with the regulations adopted by Congress for securing the title in tbern to purchasers.
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ERROR to the Supreme Court of the State of Arkansas; the case, as stated by the learned justice who gave the opinion of the court, being thus : The State of Arkansas, on her admission into the Union, made a compact with the General Government not to tax the public lands within the State, nor interfere with their primary disposal by the United States, or with the regulations adopted by Congress for securing the title in tbern to purchasers. It was claimed that this compact had been broken by the decision of the Supreme Court of Arkansas in this case. The facts on which the claim was based were…
1Opinion of the CourtJustice Davis
It is not the province of this court to interfere with the policy of the revenue laws of the States, nor with the interpretation given to them by their courts. Arkansas has the right to determine the manner of levying and collecting taxes, and can declare that the particular tract of land shall he chargeable with tbe taxes, no matter who is the owner, or in whose name it is assessed and advertised, and that an erroneous assessment does not vitiate a sale for taxes.
Of course, the property must, under the compact, he taxable ; but if it is, the mode of enforcing payment of taxes is wholly…
2Cited by155 opinions
- United States v. Detroit Timber & Lumber Co.Supreme Court of the United States · 1906
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Thomas v. GaySupreme Court of the United States · 1898
- Fox Film Corp. v. DoyalSupreme Court of the United States · 1932
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