Wisconsin & Michigan Ry. Co. v. Powers,
191 U.S. 379 (1903)

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U.S. Supreme Court

Wisconsin & Michigan Ry. Co. v. Powers, 191 U.S. 379 (1903)

Wisconsin and Michigan Railway Company v. Powers

No. 77

Submitted November 13, 1903

Decided November 30, 1903

191 U.S. 379


A provision in a general tax law that railroads thereafter building and operating a road north of a certain parallel shall be exempted from the tax for ten years unless the gross earnings shall exceed a certain sum is not addressed as a covenant to such railroads, and does not constitute a contract with them, the obligations of which cannot be impaired consistently with the Constitution of the United States.

The facts are stated in the opinion of the court.

Page 191 U. S. 384

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