Welch v. Cook
Supreme Court of the United States
Appeal from the Supreme Court of the District of Columbia. On the 26th of June, 1873, the legislative assembly of the District of Columbia enacted that “ all property, real and personal, •which may hereafter be actually employed within the limits of the District of Columbia for manufacturing purposes, shall be exempt from all general taxes for a period of ten years from the date of this act going into effect: Provided, that the value of the property so employed for…
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Appeal from the Supreme Court of the District of Columbia. On the 26th of June, 1873, the legislative assembly of the District of Columbia enacted that “ all property, real and personal, •which may hereafter be actually employed within the limits of the District of Columbia for manufacturing purposes, shall be exempt from all general taxes for a period of ten years from the date of this act going into effect: Provided, that the value of the property so employed for manufacturing purposes shall not be less than $5,000.” Laws Dist. of Col. 126. The fourth section of the act of Congress approved…
1Opinion of the Court
Mr. Justice Hunt,
after stating the case, delivered • the opinion of the court.
It is not open to reasonable doubt that Congress had power to invest, and did invest, the District government with legislative authority, or that the act of the legislative assembly of June 26, 1873, was within that authority. We shall therefore consider the question as if that act exempting manufacturing property from taxation had been passed directly by Congress. It does not create a contract in the sense that it cannot be repealed. It has been frequently held that the incorporation of a company by special…
2Cases cited3 opinions
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- Beals v. HaleSupreme Court of the United States · 1846
3Cited by32 opinions
- Choate v. TrappSupreme Court of the United States · 1912
- Wisconsin & Michigan Railway Co. v. PowersSupreme Court of the United States · 1903
- Binns v. United StatesSupreme Court of the United States · 1904
- Stanislaus County v. San Joaquin & King's River Canal & Irrigation Co.Supreme Court of the United States · 1904
- Gibbons v. District of ColumbiaSupreme Court of the United States · 1886
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