The Taxation of Property of Railroad Companies in California as Affected by the Fourteenth Amendment of the Federal Constitution
1883 - 96 sider
Opinions of Justice Field and Judge Sawyer, delivered in the U.S. Circuit Court at San Francisco, September 17th, 1883.
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action amount applied assessed and taxed authority bill Board of Equalization Central Pacific Railroad character citizens classification condition Constitution of California constitutional provision contract counsel covenant Dartmouth College decision declares deducted deed of trust deemed and treated defaulting defendant deny discrimination due process enforced equal protection erty exemption exercise extend Federal Constitution Fourteenth Amendment gage Government guaranties heard imposed jurisdiction the equal Justice land legislation liability liberty lien ment mort mortgagor natural persons notice officers opportunity owner ownership Pacific Railroad Company paid party pay the tax payment plaintiff poration portunity principle proceeding process of law prop property affected thereby property held property of natural property of railroad property without due public burdens public corporations question rails road roadbed roadway rolling-stock rule San Mateo Santa Clara County Southern Pacific Railroad statute Supreme Court tax levied tax so levied taxable interest tion United valid tax valuation
Side 21 - all persons within the jurisdiction of the United States shall have the same right in every State and Territory to make and enforce contracts, to sue, be parties, give evidence, and to the full and equal benefit of all laws and proceedings for the security of persons and property as is enjoyed by white citizens and shall be subject to like punishment, pains, penalties, taxes, licenses, and exactions of every kind, and to no other.
Side 70 - ... less the value of such security, shall be assessed and taxed to the owner of the property, and the value of such security shall be assessed and taxed to the owner thereof, in the county, city, or district in which the property affected thereby is situate.
Side 8 - The taxes so levied shall be a lien upon the property and security, and may be paid by either party to such security; if paid by the owner of the security, the tax so levied upon the property affected thereby shall become a part of the debt so secured ; if the owner of the property shall pay the tax so levied on such security, it shall constitute a payment thereon, and to the extent of such payment a full discharge thereof...
Side 7 - A mortgage, deed of trust, contract, or other obligation by which a debt is secured, shall, for the purposes of assessment and taxation, be deemed and treated as an interest in the property affected thereby.
Side 18 - It is not enough to say that this particular case was not in the mind of the convention when the article was framed, nor of the American people when it was adopted. It is necessary to go farther and to say that had this particular case been suggested, the language would have been so varied as to exclude it, or it would have been made a special exception.
Side 23 - State, subject only to the two restrictions, that the taxation shall not be at a greater rate than is assessed upon other moneyed capital in the hands of individual citizens of such State...
Side 28 - That there, shall be no future confiscations made, nor any prosecutions commenced against any person or persons for or by reason of the part which he or they may have taken in the present war ; and that no person shall, on that account, sutler any future loss or damage, either in his person, liberty or property...
Side 38 - It may, however, be stated generally, that due process of law requires an orderly proceeding, adapted to the nature of the case, in which the citizen has an opportunity to be heard, and to defend, enforce, and protect his rights. A hearing or an opportunity to be heard is absolutely essential. We cannot conceive of due process of law without this.
Side 51 - If not found to be so, we must look to those settled usages and modes of proceeding existing in the common and statute law of England before the emigration of our ancestors, and which are shown not to have been unsuited to their civil and political condition, by having been acted on by them after the settlement of this country.