Wisconsin Central Railroad v. Price County
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF WISCONSIN. In April, 1884, the plaintiff in this suit, the Wisconsin Central Railroad Company, a corporation created under the laws of Wisconsin, was the owner of certain lands situated in the town of Worcester, in the county of Price, in that State, and, hád a patent for them from the State bearing date on the 25th of February, T884, upon-which taxes had, in the year 1883, been assessed by that county, although, as claimed by the…
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ERROR TO THE SUPREME COURT OF THE STATE OF WISCONSIN. In April, 1884, the plaintiff in this suit, the Wisconsin Central Railroad Company, a corporation created under the laws of Wisconsin, was the owner of certain lands situated in the town of Worcester, in the county of Price, in that State, and, hád a patent for them from the State bearing date on the 25th of February, T884, upon-which taxes had, in the year 1883, been assessed by that county, although, as claimed by the plaintiff, the title to a part of these lands was at that time in the United States, and to the remainder of them in the…
1Opinion of the CourtJustice Field
It is familiar law that a State has no power to tax the property of the United States within its limits. This exemption of the.ir property from state taxation — and by state taxation we mean any taxation by authority of the State, whether it be strictly for state purposes or for mere local and special objects — is founded upon that principle which inheres in every independent government, that it must be free from any such interference of another government as may tend to destroy its powers or impair their efficiency. If the property of the United States could be subjected to taxation by the…
2Cases cited14 opinions
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Schulenberg v. HarrimanSupreme Court of the United States · 1875
- Witherspoon v. DuncanSupreme Court of the United States · 1867
- Railroad Companies v. SchutteSupreme Court of the United States · 1881
- Carroll v. SaffordSupreme Court of the United States · 1845
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3Cited by174 opinions
- United States v. Detroit Timber & Lumber Co.Supreme Court of the United States · 1906
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- United States v. RickertSupreme Court of the United States · 1903
- Fox Film Corp. v. DoyalSupreme Court of the United States · 1932
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
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