Wisconsin & Michigan Railway Co. v. Powers
Supreme Court of the United States
. ' APPEAL FROM THE CIRCUIT COURT OP THE UNITED STATES FOR THE EASTERN DISTRICT OF MICHIGAN. The facts are stated in the opinion of the court. Under the constitution of the State of Michigan the Legislature has at all times had the power to exempt from taxation.
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. ' APPEAL FROM THE CIRCUIT COURT OP THE UNITED STATES FOR THE EASTERN DISTRICT OF MICHIGAN. The facts are stated in the opinion of the court. Under the constitution of the State of Michigan the Legislature has at all times had the power to exempt from taxation. This was expressly held by the Supreme Court of the State of Michigan in Board of Supervisors of Chippewa v. Auditor General, 65 Michigan, 408. The law which is attacked in this case was before the Supreme Court of the State of Michigan in the case of Manistee & N. E. R. R. Co. v. Comrs. of R. R., 118 Michigan, 349, in which it was…
1Opinion of the Court
'Mr. Justice Holmes
delivered the opinion of the court.
This is an appeal from a decree of the United States Circuit Court- dismissing the plaintiff’s bill on demurrer. The bill seeks to enjoin the auditor general of the State of Michigan from collecting a tax, on the ground that the law imposing the tax is contrary to the Constitution of the United States as impairing the obligation of contracts and interfering with interstate commerce.
The alleged contract is contained in a law of May 27, 1893, § 3, which, after levying a specific tax on railroads, provided “that the rate of taxation fixed by…
2Cases cited12 opinions
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Tucker v. FergusonSupreme Court of the United States · 1875
- Vicksburg, Shreveport & Pacific Railroad v. DennisSupreme Court of the United States · 1886
- Western Union Telegraph Co. v. TaggartSupreme Court of the United States · 1896
- Tomlinson v. JessupSupreme Court of the United States · 1873
7 more not listed; retrieve them via the Exa API.
3Cited by166 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- National Railroad Passenger Corp. v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1985
- Choate v. TrappSupreme Court of the United States · 1912
- Dodge v. Board of Ed. of ChicagoSupreme Court of the United States · 1937
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
161 more not listed; retrieve them via the Exa API.