Fargo v. Hart, 193 U.S. 490 (1904)

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Fargo v. Hart


No. 164


Argued February 24-25, 1904
Decided March 21, 1904
193 U.S. 490

APPEAL FROM THE CIRCUIT COURT OF THE
UNITED STATES FOR THE DISTRICT OF INDIANA

Syllabus

While a state can tax property permanently within its jurisdiction although belonging to persons domiciled elsewhere and used in commerce between the states, it cannot tax the privilege of carrying on such commerce, nor can it tax property outside of its jurisdiction belonging to persons domiciled elsewhere.

A state assessment upon an express company of another state proportioned to mileage is bad when it appears that the total valuation is made up principally from real and personal property, not necessarily used in the actual business of the company and which is permanently located in the state where the company is incorporated.

The transmission of such an assessment by a state board to the auditors of the several counties may be enjoined.

Where the assessment is void as made, and a question is raised in the bill whether any assessment can be levied, an offer to give security to the satisfaction of the court for the payment of any sum ultimately found due is sufficient without a tender of any sum.

The facts are stated in the opinion of the Court.