United States Supreme Court Cases & Opinions

U.S. Supreme Court

St. Louis & S.W. Ry. Co. v. Nattin, 277 U.S. 157 (1928)

St. Louis & S.W. Ry. Co. v. Nattin

No. 263

Argued March 2, 1928

Decided May 14, 1928

277 U.S. 157

Syllabus

1. A state statute empowering a local governing body, like the police jury in Louisiana, to create road districts and with the approval of a popular vote to construct roads and issue bonds to pay for them, to be met by taxation ad valorem of the land in the district, need not allow the taxpayer a hearing on these matters (aside from the valuation of his land for taxation), to be valid under the Fourteenth Amendment. P. 277 U. S. 159.

2. The Constitution of Louisiana did not inhibit the collection in 1926 of a tax partly intended to supply funds to meet installments of principal and interest upon bonds maturing in March, 1927. Id.

3. The legality of a general ad valorem tax on the property in the road district to pay for construction or improvement of roads does not depend on receipt of any special benefit by the taxpayer. Id.

4. Louisiana statutes provide ample opportunity for contesting valuations of property for taxation purposes. Id.

Page 277 U. S. 158

5. A local ad valorem tax on the property of a carrier engaged in interstate commerce does not amount to regulation of interstate commerce. P. 277 U. S. 159.

27 F.2d 766 affirmed.

Appeal from a decree of the district court dismissing the bill of the railway company seeking to enjoin the collection of taxes levied on its property for the purposes of satisfying road improvement bonds.