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Yazoo & Mississippi Valley R. Co. v. Vicksburg, 209 U.S. 358 (1980)
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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.
Yazoo & Mississippi Valley R. Co. v. Vicksburg, 209 U.S. 358 (1980)
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Yazoo and Mississippi Valley Railroad Company v. Vicksburg No. 97 Argued February 28, 1908 Decided April 6, 1908 209 U.S. 358
APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF MISSISSIPPI
Syllabus
A corporation formed by the consolidation of several existing corporations is subject to the constitution and laws existing at the time of the consolidation in the same manner as all other corporations formed under the organic law of the state, and where the formation of the consolidated corporation is not imposed upon it, the constitution and laws in force become the law of its corporate being, and if they prohibit the exemption of property of corporations from taxation, such an exemption existing in favor of one of the constituent companies cannot be transferred to the consolidated corporation, and under such circumstances. the exemption is not within the protection of the contract clause of the Constitution of the United States
An exemption in favor of a Mississippi corporation granted by ordinance prior to 1890 held not to inure to the benefit of a consolidated corporation, of which the exempted corporation was one of the constituent companies, organized after the adoption of the state constitution of 1890.
The facts are stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Yazoo & Mississippi Valley R. Co. v. Vicksburg, 209 U.S. 358 (1980) in 209 U.S. 358 209 U.S. 360. Original Sources, accessed September 7, 2025, http://www.originalsources.com/Document.aspx?DocID=WHU38FXWKQBEMAL.
MLA:
U.S. Supreme Court. "Syllabus." Yazoo & Mississippi Valley R. Co. v. Vicksburg, 209 U.S. 358 (1980), in 209 U.S. 358, page 209 U.S. 360. Original Sources. 7 Sep. 2025. http://www.originalsources.com/Document.aspx?DocID=WHU38FXWKQBEMAL.
Harvard:
U.S. Supreme Court, 'Syllabus' in Yazoo & Mississippi Valley R. Co. v. Vicksburg, 209 U.S. 358 (1980). cited in 1980, 209 U.S. 358, pp.209 U.S. 360. Original Sources, retrieved 7 September 2025, from http://www.originalsources.com/Document.aspx?DocID=WHU38FXWKQBEMAL.
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