Legal Opinion · Dissent
Kansas City v. Fairfax Drainage Dist.
Court of Appeals for the Tenth Circuit
Decided July 29, 1929No. 38Published
1DissentPhillips, Circuit Judge
I respectfully dissent from the construction placed upon the compact by the majority opinion and shall undertake to state my reasons therefor. Kansas City, Missouri, will be referred to as the city and the Fairfax Drainage District of Wyandotte County, Kansas, as the district.
An exemption from taxation must be in clear and unambiguous language and appear to be indisputably within the intention of the legislative body. Philadelphia & W. R. Co. v. Maryland, 10 How. (51 U. S.) 376, 393 (13 L. Ed. 461); Tennessee v. Whitworth, 117 U. S. 139, 145, 6 S. Ct. 649, 29 L. Ed. 833; McQuillin on…
2Cases cited67 opinions
- Covington & Lexington Turnpike Road Co. v. SandfordSupreme Court of the United States · 1896
- Myles Salt Co. v. Board of Comm'rs of Iberia and St. Mary Drainage Dist.Supreme Court of the United States · 1916
- Illinois Central Railroad v. DecaturSupreme Court of the United States · 1893
- Lainhart v. CattsSupreme Court of Florida · 1917
- Tucker v. FergusonSupreme Court of the United States · 1875
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