Legal Opinion

Minturn v. Hays

California Supreme Court

Decided October 15, 1852PublishedCited by 9 opinions

Appeal from the Fourth Judicial District, County of San Francisco. The complaint states, that the plaintiffs are residents of New York, and the owners of the steam-heat New World, built, &c., in New York, whence she sailed for San Francisco and arrived in June, 1850, and has ever since been employed as a passenger and freight boat, in running between Sacramento City and San Francisco ; that the plaintiffs have been taxed in New York for their property in the said boat; and…

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Appeal from the Fourth Judicial District, County of San Francisco. The complaint states, that the plaintiffs are residents of New York, and the owners of the steam-heat New World, built, &c., in New York, whence she sailed for San Francisco and arrived in June, 1850, and has ever since been employed as a passenger and freight boat, in running between Sacramento City and San Francisco ; that the plaintiffs have been taxed in New York for their property in the said boat; and that defendant, Sheriff of San Francisco, threatens, and is about to seize said steam-boat for taxes assessed against the…

1Opinion of the CourtHeydenfeldt, Justice

The plaintiffs allege that they are citizens of the State of Hew York; that they own the steamer Hew World, which is engaged in navigating the waters of the State of California; that they pay taxes for said steamer in Hew York, and therefore they say that they ought not to be taxed here, and pray that the tax collector be restrained by injunction, from levying the assessments made against said steamer.

The policy and right of a sovereign State to tax property within her limits, are questions so familiar, that I consider it unnecessary to discuss them.

And indeed the right of the State to tax…

2Cited by9 opinions

  1. Missouri River, Fort Scott & Gulf R. R. v. MorrisSupreme Court of Kansas · 1871
  2. Lake Forest Community Assn. v. County of OrangeCalifornia Court of Appeal · 1978
  3. Johnson v. DeBary-Baya Merchants' LineSupreme Court of Florida · 1896
  4. Irving T. Bush, Et Ux. v. State Ex Rel.Supreme Court of Florida · 1939
  5. City of New Orleans v. Eclipse Tow-Boat Co.Supreme Court of Louisiana · 1881

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