Green v. Frazier, 253 U.S. 233 (1920)

Green v. Frazier


No. 811


Argued April 19, 20, 1920
Decided June 1, 1920
253 U.S. 233

ERROR TO THE SUPREME COURT
OF THE STATE OF NORTH DAKOTA

Syllabus

When a state tax authorized by the legislature pursuant to the state constitution and upheld by the highest state court is called in question under the Fourteenth Amendment upon the ground that the purposes for which it is imposed are not of a public nature, every presumption must be indulged in its favor, and the united judgments of the people, legislature, and court of the state that the purposes are public will be accepted unless clearly unfounded. P. 239. Jones v. City of Portland, 245 U.S. 217.

When a state sees fit, for the promotion of the public welfare, to enter into activities which in the past have been considered as entirely within the domain of private enterprise and to assist them by taxation, the wisdom of its legislation or the soundness of the economic policy involved cannot be considered by this Court in passing upon the constitutionality of the taxation. P. 240.

Under the peculiar conditions existing in North Dakota, described in the opinion of its Supreme Court in this case, held that legislation which provides for engaging the state in the businesses of manufacturing and marketing farm products, and of providing homes for the people, and which appropriates money, creates a state banking system, and authorizes bond issues and taxation for carrying the scheme into effect is not unconstitutional as respects taxpayers. P. 242.

176 N.W. Rep. 11, affirmed.

TE case is stated in the opinion.