(DOWNLOAD) "Pittsburgh v. Backus." by Supreme Court of the United States * Book PDF Kindle ePub Free
eBook details
- Title: Pittsburgh v. Backus.
- Author : Supreme Court of the United States
- Release Date : January 26, 1894
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
The decision of the Supreme Court of the State removes from this case all questions of conflict between the act and the constitution of the State, and the only matter remaining for our consideration is whether there is in the act as administered any trespass upon rights which the Federal Constitution secures to the plaintiff. Notwithstanding the elaborate attack made both in brief and argument upon this act, it seems to us that its constitutionality has been practically settled by decisions of this court, especially those in State Railroad Tax Cases, 92 U.S. 575, and Kentucky Railroad Tax Cases, 115 U.S. 321. In both of those cases legislation providing for the assessment of railroad property by a state board, while all other property in the State was assessed by county officials, was held to be obnoxious to no provision in the Federal Constitution. Counsel deny the applicability of those two cases, on account of differences between the constitutions of Illinois and Kentucky and that of Indiana, the constitution of Illinois expressly authorizing the legislature to classify property for taxation, and only requiring uniformity as to the class of property upon which the particular law operates, and that of Kentucky containing no provision requiring taxes to be levied by a uniform method upon all descriptions of property.A sufficient answer to this is that the decision of the Supreme Court of Indiana in this case is conclusive upon us that the constitution of that State authorizes just the method of assessment adopted in this case.
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