Berryman v. Board of Trustees of Whitman College
Supreme Court of the United States
APPEAL PROM THE CIRCUIT COURT OP THE UNITED STATES POR THE EASTERN DISTRICT OP WASHINGTON. The facts, which involve the jurisdiction of the Circuit Court of the United States on the question of the amount involved and also the validity of an act of the legislature of the Territory of Washington exempting property of an educational institution from -taxation, are stated in the opinion.
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APPEAL PROM THE CIRCUIT COURT OP THE UNITED STATES POR THE EASTERN DISTRICT OP WASHINGTON. The facts, which involve the jurisdiction of the Circuit Court of the United States on the question of the amount involved and also the validity of an act of the legislature of the Territory of Washington exempting property of an educational institution from -taxation, are stated in the opinion. The amount in controversy is the tax in issue and no more, and as that is less than $2,000, the Circuit Court had no jurisdiction. The effect on future taxation of a decision that the particular taxation is…
1Opinion of the CourtChief Justice White
On December 20, 1859, the legislature of Washington enacted a private law creating Whitman Seminary in Walla Walla County. By the act eight persons were incorporated under the name of the “President and Trustees of Whitman Seminary.” The corporation was given perpetual existence and the incorporators authority to govern its affairs and to name their successors. The right to acquire and hold real estate was conferred, with the duty of devoting all the revenue to the support of an institution of learning; for the education of both sexes, which it was the purpose of the act to have established.…
2Cases cited11 opinions
- New Orleans v. Citizens' BankSupreme Court of the United States · 1897
- Deposit Bank v. FrankfortSupreme Court of the United States · 1903
- Rude v. WestcottSupreme Court of the United States · 1889
- Holt v. Indiana Manufacturing Co.Supreme Court of the United States · 1900
- Walter v. Northeastern RailroadSupreme Court of the United States · 1893
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- Elliott v. Empire Natural Gas Co.Court of Appeals for the Eighth Circuit · 1925
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