|
|
Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923)
Sioux City Bridge Co. v. Dakota County, Nebraska No. 105 Argued November 20, 1922 Decided January 2, 1923 260 U.S. 441
CERTIORARI TO THE SUPREME COURT
OF THE STATE OF NEBRASKA
Syllabus
1. Intentional and arbitrary assessment of the property of one owner for taxation at its true value, in accordance with the state constitution and laws, while all other like property is systematically assessed much lower, is a violation of the equal protection of the laws. P. 445.
2. The owner aggrieved by this discrimination is entitled to have his assessment reduced to the common level, since by no judicial proceeding can he compel reassessment of the great mass of such property at its true value as the law requires. P. 446.
3. Mere errors of judgment in fixing an assessment do not support a claim of discrimination; there must be in effect an intentional violation of the principle of practical uniformity. P. 447.
105 Neb. 843 reversed.
Certiorari to a judgment of the Supreme Court of Nebraska affirming a judgment of a lower court which dismissed an appeal from action of a board of equalization fixing an assessment for taxation.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923) in 260 U.S. 441 Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=K7WUFKG5CCNDFMF.
MLA:
U.S. Supreme Court. "Syllabus." Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923), in 260 U.S. 441, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=K7WUFKG5CCNDFMF.
Harvard:
U.S. Supreme Court, 'Syllabus' in Sioux City Bridge Co. v. Dakota County, 260 U.S. 441 (1923). cited in 1923, 260 U.S. 441. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=K7WUFKG5CCNDFMF.
|