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New Mexico v. United States Trust Co., 174 U.S. 545 (1899)
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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.
New Mexico v. United States Trust Co., 174 U.S. 545 (1899)
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New Mexico v. United States Trust Company No. 169 Resubmitted April 17, 1899 Decided May 15, 1899 174 U.S. 545
APPEAL FROM THE SUPREME COURT
OF THE TERRITORY OF NEW MEXICO
Syllabus
The provision in the Act of July 27, 1866, c. 278, exempting from taxation the right of way granted to the Atlantic and Pacific Railroad Company, does not operate to exempt the right of way when acquired from private owners and not from the United States, and the judgment in this case made at this term and reported on page 186 of 172 U.S. having been made under a mistake of facts, is modified to that extent.
The assessments on the superstructures on so much of the right of way as was taxable were not assessments of personal property, but were clearly assessments of real estate, and the fact that the improvements were designated by name, and some of them given a separate valuation, did not invalidate their assessment as real estate.
The statement of the case will be found in the opinion of the Court.
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Chicago: U.S. Supreme Court, "Syllabus," New Mexico v. United States Trust Co., 174 U.S. 545 (1899) in 174 U.S. 545 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=ESLSIV9SMAIYFJ8.
MLA: U.S. Supreme Court. "Syllabus." New Mexico v. United States Trust Co., 174 U.S. 545 (1899), in 174 U.S. 545, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=ESLSIV9SMAIYFJ8.
Harvard: U.S. Supreme Court, 'Syllabus' in New Mexico v. United States Trust Co., 174 U.S. 545 (1899). cited in 1899, 174 U.S. 545. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=ESLSIV9SMAIYFJ8.
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