New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax Commissioners
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. On May 26, 1899, the legislature of New York passed an act amending the.tax.law of the State.
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ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. On May 26, 1899, the legislature of New York passed an act amending the.tax.law of the State. Laws of New York, 1899, c. 712, ,p. 1589. The first section reads: .“Section 1. Subdivision three of section two of the tax law is hereby amended to read as follows: “3. The terms ‘land,’ ‘real estate,’ and ‘real property,’ as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substructures and superstructures, erected upon, under or above, or affixed to the same; all wharves and…
1Opinion of the CourtJustice Brewer
The decision of the Court of Appeals settles that there is nothing in the law or the proceedings in this case in conflict with the constitution of that State. It is not contended by the plaintiff in error that there is any constitutional objection to the taxation of franchises. The right to subject them to a share in the burden of supporting the government is conceded.
The main contention is that this tax legislation impairs the obligation of contracts. It must be borne in mind that presumptively all property within the territorial limits of a State is subject to its taxing power. Whoever…
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