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Paddell v. New York, 211 U.S. 446 (1908)
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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.
Paddell v. New York, 211 U.S. 446 (1908)
Paddell v. New York No. 42 Argued December 7, 1908 Decided December 21, 1908 211 U.S. 446
ERROR TO THE SUPREME COURT
OF THE STATE OF NEW YORK
Syllabus
Long settled habits of the community play an important part in determining question of constitutional law, and the fact that a method of taxation was in force for many year from a time antedating the adoption of the Fourteenth Amendment is a reason for not considering that it was overthrown thereby.
Notwithstanding the due process clause of the Fourteenth Amendment, land subject to mortgage may be taxed for its full value without deduction of the mortgage debt from the valuation either of the land or of the owner’s personal property.
In New York, a tax on land operates in rem, at least without regard to the interests of different persons in the land.
A constitution cannot be carried out with mathematical nicety to logical extremes.
Quaere, and not decided, whether one disputing only the amount of a tax has any remedy except proceedings for an abatement.
187 N.Y. 552 affirmed.
The facts are stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Paddell v. New York, 211 U.S. 446 (1908) in 211 U.S. 446 211 U.S. 448. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=URJCVQEM2HBA4UN.
MLA:
U.S. Supreme Court. "Syllabus." Paddell v. New York, 211 U.S. 446 (1908), in 211 U.S. 446, page 211 U.S. 448. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=URJCVQEM2HBA4UN.
Harvard:
U.S. Supreme Court, 'Syllabus' in Paddell v. New York, 211 U.S. 446 (1908). cited in 1908, 211 U.S. 446, pp.211 U.S. 448. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=URJCVQEM2HBA4UN.
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