Baltimore Shipbuilding Co. v. Baltimore, 195 U.S. 375 (1904)
U.S. Supreme CourtBaltimore Shipbuilding Co. v. Baltimore, 195 U.S. 375 (1904)
Baltimore Shipbuilding & Dry Dock Company v. Baltimore
Argued November 2-3, 1904
Decided November 28, 1904
195 U.S. 375
A state may tax different estates in land to the different parties thereto and sell only the interest of the party making default.
A state may tax the interest of a company owning a dry dock in land
conveyed to it by the United States notwithstanding there is a condition subsequent the nonfulfillment whereof would result in forfeiture and reversion to the United States and the United States has a continuing right to use the dry dock for certain purposes.
The facts are stated in the opinion.