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Baker v. Druesdow, 263 U.S. 137 (1923)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Baker v. Druesdow, 263 U.S. 137 (1923)
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Baker v. Druesdow No. 12 Argued October 2, 1923 Decided November 12, 1923 263 U.S. 137
ERROR AND CERTIORARI TO THE SUPREME COURT
OF THE STATE OF TEXAS
Syllabus
1. That the Fourteenth Amendment does not prevent a state from taxing the intangible property of a railroad, ascertaining its value by deducting the value of its physical assets from the value of its property as a whole within the state, or from taxing railroads by other rules than those prescribed for other business concerns, or from imposing double taxation, are propositions long settled, denial of which is frivolous. P. 140.
2. Over-assessment due to mere error of judgment is not reviewable here as a violation of due process of law. P. 141.
3. Where assessments of tangible and intangible railroad property are made independently by separate boards, but the taxes are laid on both at the same rate, collected by the same county officers, and treated by the state law as constituting together a singlead valorem tax, systematic and intentional assessment of the intangibles at full value while tangible property in general is assesed at less does not deny a railroad equal protection of the law if, by reason of lower valuation of its tangible property, its property in the aggregate is not valued at a higher rate than other property in the county. P. 142.
229 S.W. 493 affirmed.
Review of a judgment of the Supreme Court of Texas sustaining and enforcing a tax on railroad property in a suit brought by its receivers to enjoin collection. The questions concerning the validity of the state taxing statute upon which the writ of error was based are held to be without substance, and that writ is dismissed, but the writ of certiorari is granted, and, under, it other questions arising in the administration of the statute are reviewed.
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Chicago: U.S. Supreme Court, "Syllabus," Baker v. Druesdow, 263 U.S. 137 (1923) in 263 U.S. 137 263 U.S. 138. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=BBYE57Z57PYHTN8.
MLA: U.S. Supreme Court. "Syllabus." Baker v. Druesdow, 263 U.S. 137 (1923), in 263 U.S. 137, page 263 U.S. 138. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=BBYE57Z57PYHTN8.
Harvard: U.S. Supreme Court, 'Syllabus' in Baker v. Druesdow, 263 U.S. 137 (1923). cited in 1923, 263 U.S. 137, pp.263 U.S. 138. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=BBYE57Z57PYHTN8.
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