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WISCONSIN & MICHIGAN RY. CO. V. POWERS, 191 U. S. 379 (1903)

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U.S. Supreme Court

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

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. chanrobles.com-red

Page 191 U. S. 384


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