[DOWNLOAD] "Wisconsin Central Railroad Company v. Price County" by Supreme Court of the United States * eBook PDF Kindle ePub Free
eBook details
- Title: Wisconsin Central Railroad Company v. Price County
- Author : Supreme Court of the United States
- Release Date : January 03, 1890
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
It is familiar law that a State has no power to tax the property of the United States within its limits. This exemption of their property from state taxation -- and by state taxation we mean any taxation by authority of the State, whether it be strictly for state purposes or for mere local and special objects -- is founded upon that principle which inheres in every independent government, that it must be free from any such interference of another government as may tend to destroy its powers or impair their efficiency. If the property of the United States could be subjected to taxation by the State, the object and extent of the taxation would be subject to the States discretion. It might extend to buildings and other property essential to the discharge of the ordinary business of the national government, and in the enforcement of the tax those buildings might be taken from the possession and use of the United States. The Constitution vests in Congress the power to "dispose of and make all needful rules and regulations respecting the territory or other property belonging to the United States." And this implies an exclusion of all other authority over the property which could interfere with this right or obstruct its exercise. Van Brocklin v. State of Tennessee, 117 U.S. 151, 168.