New Mexico v. United States Trust Co.,
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174 U.S. 545 (1899)
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U.S. Supreme Court
New Mexico v. United States Trust Co., 174 U.S. 545 (1899)
New Mexico v. United States Trust Company
Resubmitted April 17, 1899
Decided May 15, 1899
174 U.S. 545
The provision in the Act of July 27, 1866, c. 278, exempting from taxation the right of way granted to the Atlantic and Pacific Railroad Company, does not operate to exempt the right of way when acquired from private owners and not from the United States, and the judgment in this case made at this term and reported on page 172 U. S. 186 of 172 U.S. having been made under a mistake of facts, is modified to that extent.
The assessments on the superstructures on so much of the right of way as was taxable were not assessments of personal property, but were clearly assessments of real estate, and the fact that the improvements were designated by name, and some of them given a separate valuation, did not invalidate their assessment as real estate.
The statement of the case will be found in the opinion of the Court.