WISCONSIN CENTRAL RAILROAD CO. v. PRICE COUNTY

No. 76.

133 U.S. 496 (1890)

WISCONSIN CENTRAL RAILROAD COMPANY v. PRICE COUNTY

Supreme Court of United States.

Decided March 3, 1890.


Attorney(s) appearing for the Case

Mr. Louis D. Brandeis and Mr. Jeremiah Smith (with whom was Mr. Edwin H. Abbot on the brief) for plaintiff in error.

Mr. Willis Hand, Mr. M. Barry and Mr. John C. Spooner, for defendants in error, submitted on their brief.


MR. JUSTICE FIELD, after stating the case, delivered the opinion of the court.

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...

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