District of Columbia v. Washington Terminal Co.
Court of Appeals for the D.C. Circuit
Hearing on an appeal by the plaintiff, the District of Columbia, from a decree of the Supreme Court of the District of Columbia sustaining a motion to dismiss, and dismissing, a bill in equity to compel the defendant to pay taxes on certain land occupied by it, but owned by the United States.
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Hearing on an appeal by the plaintiff, the District of Columbia, from a decree of the Supreme Court of the District of Columbia sustaining a motion to dismiss, and dismissing, a bill in equity to compel the defendant to pay taxes on certain land occupied by it, but owned by the United States. The Court in the opinion stated the facts as follows: This is an appeal by the District of Columbia, from, a decree in the supreme court of the District dismissing appellant’s hill to compel the payment of taxes upon lands formerly streets and avenues of the District and now occupied by the appellee,…
1Opinion of the CourtJustice Robb
Under the provisions of sec. 6 of said Act of 1903 (32 Stat. at L. 914, chap. 856), property “owned or occupied” by the terminal company is subject to taxation. It is not contended by the terminal company that Congress did not possess authority to levy such an impost upon the occupied streets and avenues in question, but that an intent to do so does not appear from the language employed. The location and construction of this great terminal, with its arterial connections, was an enterprise of an enduring character. This was well known to Congress, as will be apparent from an examination of the…
2Cases cited8 opinions
- Heine v. Levee CommissionersSupreme Court of the United States · 1874
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- State ex rel. K. C., St. J. & C. B. R. R. v. SeveranceSupreme Court of Missouri · 1874
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