Wisconsin & Michigan Ry. Co. v. Powers, 191 U.S. 379 (1903)

Wisconsin and Michigan Railway Company v. Powers


No. 77


Submitted November 13, 1903
Decided November 30, 1903
191 U.S. 379

APPEAL FROM THE CIRCUIT COURT OF THE UNITED
STATES FOR THE EASTERN DISTRICT OF MICHIGAN

Syllabus

A provision in a general tax law that railroads thereafter building and operating a road north of a certain parallel shall be exempted from the tax for ten years unless the gross earnings shall exceed a certain sum is not addressed as a covenant to such railroads, and does not constitute a contract with them, the obligations of which cannot be impaired consistently with the Constitution of the United States.

The facts are stated in the opinion of the court.