Wells, Fargo & Co. v. Nevada
248 U.S. 165 (1918)

Annotate this Case

U.S. Supreme Court

Wells, Fargo & Co. v. Nevada, 248 U.S. 165 (1918)

Wells, Fargo & Company v. Nevada

No. 40

Argued November 14, 1918

Decided December 16, 1918

248 U.S. 165

Syllabus

Under a Nevada law providing only for an ad valorem tax on property, a state board valued the tangible and intangible personal property used within the state by a foreign express company at so much for each mile of its line employed there in local and in interstate commerce, and an assessor, in listing the part within his county at the valuation per mile so fixed, inaccurately characterized the property as consisting of the right to carry on an express business. Accepting as conclusive that his action must be construed under and controlled by the state statute and the action of the board, as decided by the state court, held that the tax was not on the privilege of engaging in interstate commerce, but on the property in the county. P. 248 U. S. 167.

In an action to enforce the tax, if the valuation was excessive and burdensome to interstate commerce, the company, under Nevada Rev.Laws, 1912, § 3664, was entitled to prove the facts and secure a reduction, but, in this case, it failed to do so. P. 248 U. S. 168.

A tax is not wanting in due process, even if the valuation is originally made ex parte, if it is enforced only through a judicial proceeding affording notice and opportunity for full hearing. Id.

38 Nev. 505 affirmed.

The case is stated in the opinion.

Page 248 U. S. 166

Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.