Adams Express Co. v. Ohio State Auditor

Adams Express Co. v. Ohio State Auditor
Adams Express Co. v. Ohio State Auditor
	Supreme Court of the United States
Decided March 15, 1897
Full case name	Adams Express Co. v. Ohio State Auditor
Citations	166 U.S. 185 (more)
Holding
	State taxes on the intangible property of corporations are constitutional, including "all corporate franchises and contracts, privileges, and goodwill of the concern".
Court membership
	Chief Justice Melville Fuller Associate Justices Stephen J. Field · John M. Harlan; Horace Gray · David J. Brewer; Henry B. Brown · George Shiras Jr.; Edward D. White · Rufus W. Peckham
Case opinion
Majority	Brewer, joined by unanimous

Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897), was a United States Supreme Court case in which the Court held State taxes on the intangible property of corporations are constitutional, including "all corporate franchises and contracts, privileges, and goodwill of the concern."^[1]^[2]

References

^ Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897)
^ Lieberman, Jethro K. (1999). "Property Tax". A Practical Companion to the Constitution. p. 391.

External links

Text of Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897) is available from: Cornell Findlaw Justia

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[1] Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897)

[2] Lieberman, Jethro K. (1999). "Property Tax". A Practical Companion to the Constitution. p. 391.

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