Paddell v. New York, 211 U.S. 446 (1908)

Paddell v. New York

No. 42

Argued December 7, 1908
Decided December 21, 1908
211 U.S. 446

ERROR TO THE SUPREME COURT

OF THE STATE OF NEW YORK

Syllabus

Long settled habits of the community play an important part in determining question of constitutional law, and the fact that a method of taxation was in force for many year from a time antedating the adoption of the Fourteenth Amendment is a reason for not considering that it was overthrown thereby.

Notwithstanding the due process clause of the Fourteenth Amendment, land subject to mortgage may be taxed for its full value without deduction of the mortgage debt from the valuation either of the land or of the owner’s personal property.

In New York, a tax on land operates in rem, at least without regard to the interests of different persons in the land.

A constitution cannot be carried out with mathematical nicety to logical extremes.

Quaere, and not decided, whether one disputing only the amount of a tax has any remedy except proceedings for an abatement.

187 N.Y. 552 affirmed.

The facts are stated in the opinion.