Legal Opinion

New Jersey v. Yard

Supreme Court of the United States

Decided October 29, 1877No. 343PublishedCited by 82 opinions

Error to the, Court of Errors and Appeals in and for the State of New Jersey. The Morris and Essex Railroad Company was, by an act of the legislature of New Jersey, passed Jan. 29, 1835, created a corporation.

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Error to the, Court of Errors and Appeals in and for the State of New Jersey. The Morris and Essex Railroad Company was, by an act of the legislature of New Jersey, passed Jan. 29, 1835, created a corporation. The fifteenth section of the charter enacted, that, as soon as the net proceeds of said railroad amounted to seven per cent on its costs, the corporation should pay to the treasurer of the State a tax of one-half of one per cent on the cost of said road, to be paid annually thereafter on the first Monday of January of each year; provided, that no other tax or impost should be levied or…

1Opinion of the CourtJustice Miller

delivered the-opinion of the court.

This is a writ of error to the Court of Erfors and Appeals, of the State of -New Jersey.

The plaintiff invokes the jurisdiction o.f this court, on the ground that ah act of the legislature of that State, approved April- 2, 1873, concerning taxation of railroad corporations, impairs the obligation of a contract between the State and the plaintiff,-' found in an act óf March 23, 1865, and the written acceptance of that act by the company, dated April .24 of that year.

The third section of the act of 1865 reads as follows: —

“Be-it enacted, that the tax of…

2Cited by82 opinions

  1. Dodge v. Board of Ed. of ChicagoSupreme Court of the United States · 1937
  2. Indiana Ex Rel. Anderson v. BrandSupreme Court of the United States · 1938
  3. Pearsall v. Great Northern Railway Co.Supreme Court of the United States · 1896
  4. New Orleans Waterworks Co. v. Louisiana Sugar Refining Co.Supreme Court of the United States · 1888
  5. New Jersey Sports & Exposition Authority v. McCraneSupreme Court of New Jersey · 1972

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