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Forbes v. Gracey

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eBook details

  • Title: Forbes v. Gracey
  • Author : United States Supreme Court
  • Release Date : January 01, 1876
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 53 KB

Description

This was a suit brought by appellant to enjoin the collector of taxes for Story County, Nevada, from collecting a tax imposed by the law of that State upon the property of the Consolidated Virginia Mining Company, the appellant being a stockholder in the company and an alien subject of the Queen of Great Britain. The tax is, by the State statute, imposed upon the proceeds of the mine worked by the corporation, and is resisted on the ground that the title to the land from which the mineral is taken is in the United States, and is not for that reason liable to State taxation. The case is prepared and submitted to us on printed arguments in the very last days of the term, and we are urged to decide it on the ground that it involves a question of vast interest to all the mining operations in the Pacific States, and is of vital importance to the State of Nevada, as it affects her largest source of revenue. In view of its importance we should postpone the decision until next term, if the questions presented were either doubtful or difficult of solution. We think a very few words–all we can give to the subject at this late day–will show that it is neither.


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