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Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918)
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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.
Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918)
Wells, Fargo & Company v. Nevada No. 40 Argued November 14, 1918 Decided December 16, 1918 248 U.S. 165
ERROR TO THE SUPREME COURT
OF THE STATE OF NEVADA
Syllabus
Under a Nevada law providing only for an ad valorem tax on property, a state board valued the tangible and intangible personal property used within the state by a foreign express company at so much for each mile of its line employed there in local and in interstate commerce, and an assessor, in listing the part within his county at the valuation per mile so fixed, inaccurately characterized the property as consisting of the right to carry on an express business. Accepting as conclusive that his action must be construed under and controlled by the state statute and the action of the board, as decided by the state court, held that the tax was not on the privilege of engaging in interstate commerce, but on the property in the county. P. 167.
In an action to enforce the tax, if the valuation was excessive and burdensome to interstate commerce, the company, under Nevada Rev.Laws, 1912, § 3664, was entitled to prove the facts and secure a reduction, but, in this case, it failed to do so. P. 168.
A tax is not wanting in due process, even if the valuation is originally made ex parte, if it is enforced only through a judicial proceeding affording notice and opportunity for full hearing. Id.
38 Nev. 505 affirmed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918) in 248 U.S. 165 248 U.S. 166. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=JU8NQ2BYC7YQMXY.
MLA: U.S. Supreme Court. "Syllabus." Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918), in 248 U.S. 165, page 248 U.S. 166. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=JU8NQ2BYC7YQMXY.
Harvard: U.S. Supreme Court, 'Syllabus' in Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918). cited in 1918, 248 U.S. 165, pp.248 U.S. 166. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=JU8NQ2BYC7YQMXY.
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