Jackson v. La Moure County
North Dakota Supreme Court
PPEAL from district court, Stutsman county; Hon. Roderick Rose, Judge.
1Opinion of the CourtCorliss, C. J.
The tax proceedings to enjoin which this action was instituted were clearly void. The land attempted to be taxed was not subject to taxation. It was property of the United States. Van Brocklin v. Anderson, 117 U. S. 151, 6 Sup. Ct. Rep. 670; Tucker v. Ferguson, 22 Wall. 527. The exemption of such property from taxation by the states rests upon the doctrine that there must inhere in every government the power to perpetuate itself! The supremacy , of the federal government could be annihilated by hostile taxation by the states of federal .agencies and property. With respect to property, the…
2Cases cited12 opinions
- Holland v. ChallenSupreme Court of the United States · 1884
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Railroad Co. v. BaldwinSupreme Court of the United States · 1881
- Frost v. SpitleySupreme Court of the United States · 1887
- Tucker v. FergusonSupreme Court of the United States · 1875
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3Cited by7 opinions
- Wells County v. McHenryNorth Dakota Supreme Court · 1898
- Northern Pacific Railroad v. BarnesNorth Dakota Supreme Court · 1892
- Grandin v. La BarNorth Dakota Supreme Court · 1893
- Bidgood v. Monarch Elevator Co.North Dakota Supreme Court · 1900
- Slade v. County of ButteCalifornia Court of Appeal · 1910
2 more not listed; retrieve them via the Exa API.