Amend. 14.-Rights of Citizens Sec. 1.-Due Process-Taxation with after judicial proceeding and opportunity to be heard, does not deny the property owner due process of law. Kentucky Union Co. v. Kentucky, 219 U. S. 140. See also King v. Mullins, 171 U. S. 404. Chapman v. Zobelein, 237 U. S. 135. Fay v. Crozer, 217 U. S. 455. King v. West Virginia, 216 U. S. 92. Rusch v. Duncan Land Co., 211 U. S. 526. Property within or outside the State-In general.—A State can not tax property located or existing permanently beyond its limits. Atchison, etc., R. Co. v. O'Connor, 223 U. S. 280. Ludwig v. Western Union, 216 U. S. 146. Pullman Co. v. Kansas, 216 U. S. 56. Western Union v. Kansas, 216 U. S. 1. Chicago, etc., R. Co. v. Babcock, 204 U. S. 585. Union Refrigerator, etc., Co. v. Kentucky, 199 U. S. 194. Louisville, etc., Ferry Co. v. Kentucky, 188 U. S. 385. Kansas City, etc., R. Co. v. Kansas, 240 U. S. 227. Kansas City, etc., R. Co. v. Stiles, 242 U. S. 111. Maguire v. Trefry, 253 U. S. 12. Wallace v. Hines, 253 U. S. 66. Tyler v. Dane County, 289 Fed. 843. Tangible property within the State.-A State can, under its taxing power and without denial of due process, tax tangible property having a situs within its borders, irrespective of the residence of the owner, and can impose, if necessary, the obligation to pay such tax upon the custodian or possessor of such property, giving a lien thereon to secure the reimbursement of the tax so paid. Carstairs v. Cochran, 193 U. S. 10. Bristol v. Washington County, 177 U. S. 141. On notes for money loaned by a nonresident.-Notes kept in the State of Indiana for money loaned by a nonresident given and made payable in Ohio are not subject to tax as property in Indiana. Buck v. Beach, 206 U. S. 392. Compare Wheeler v. Sohmer, 233 U. S. 434, in which is discussed the power of the State to deal with negotiable paper on the footing of situs. Insurance.-Premium accounts due an insurance companythat is, amounts due by its policy holders in the State for premiums on which credit of 30 and 60 days has been extended Amend. 14.-Rights of Citizens Sec. 1.-Due Process-Taxation are subject to taxation notwithstanding no notes have been given for such credits. Liverpool, etc., Ins. Co. v. Board of Assessors, 221 U. S. 346. See also Orient Ins. Co. v. Board of Assessors, 221 U. S. 358. Metropolitan Ins. Co. v. New Orleans, 205 U. S. 395. The taxation of a foreign life insurance company on credits alleged to arise out of policy loans and premium lien note loans, which are not in reality loans, but are credits for which the company is liable on the policy, is contrary to this amendment. Board of Assessors v. New York Life, 216 U. S. 517. Provident, etc., Soc. v. Kentucky, 239 U. S. 103. Equitable v. Pennsylvania, 238 U. S. 143. Ocean-going vessels.—The taxation of ocean-going vessels as property at the domicile of the owner, when it does not appear that such vessels have acquired an actual situs elsewhere, does not deprive such owner of property without due process. Southern Pac. Co. v. Kentucky, 222 U. S. 63. Of railroads. When a railroad runs into or through two or more States, its value, for taxation purposes, in each is fairly estimated by taking that part of the value of the entire road which is measured by the proportion of the length of the particular part in that State to that of the whole road. Pittsburgh, etc., R. Co. v. Backus, 154 U. S. 421. Cleveland, etc., R. Co. v. Backus, 154 U. S. 439. Union Tank Line v. Wright, 249 U. S. 275, as to taxation on a mileage basis, disapproving obiter dictum in Pullman Co. v. Pennsyl vania, 141 U. S. 18. See also American, etc., Transit Co. v. Hall, 174 U. S. 70. Kansas City Sou. R. Co. v. Road Imp. Dist., 256 U. S. 658. Choctaw, etc., R. Co. v. Mackey, 256 U. S. 531. St. Louis, etc., R. Co. v. Middlekamp, 256 U. S. 226. Baker v. Druesedow, 263 U. S. 137. In Wallace v. Hines (253 U. S. 66) such method of taxation, when used as an exclusive basis, was held repugnant to this clause. See also Davis v. Wallace, 257 U. S. 478. A State may, if consistent with its constitution, establish a drainage district, set the boundaries, and apportion the cost by fixing the bases of assessment and taxation; and its conclusion that lands will be benefited can not be assailed under this amendment unless palpably arbitrary or discriminatory. Thomas v. Kansas City So. Ry., 261 U. S. 481. Of street railways.-An assessment for paving between and near tracks is not arbitrary and unreasonable, although greater than assessment for rest of street on abutting lots valued higher than railway property. Durham Pub. Serv. Co. v. Durham, 261 U. S. 149. Amend. 14.-Rights of Citizens Sec. 1.-Due Process-Taxation Of telegraph companies.-The charter of Wilmington, Del., provides for the assessment for taxation of telegraph lines in the city at not less than $6,600 nor more than $7,300 for each mile of the streets used, the rate of tax being the same as in other cases. Held, not a property but a privilege tax, within the power of the State as applied to a local corporation, and not repugnant to the due process or equal protection clauses of the fourteenth amendment. New York Tel. Co. v. Dolan, 265 U. S. 96. Western Union v. Taggart, 163 U. S. 1. Of express companies-Taxation with reference to the whole capital of the company.— Sanford v. Poe, 165 U. S., 194. See also Adams Exp. Co. v. Kentucky, 166 U. S. 171, as to taxation on mileage basis. Of bridge companies.—A bridge owned by a bridge company and used for railroad purposes is assessable in the State as real estate by the assessor of the county in which it lies, and not by the State board of equalization as a railroad. Keokuk Bridge Co. v. Salm, 258 U. S. 122. Of corporate franchise.-The franchise granted to a company, chartered by a State, to build and operate a bridge, may be included in the value of the company's property for taxation. Henderson Brdg. Co. v. Kentucky, 166 U. S. 150. See also Illinois Cent. R. Co. v. Kentucky, 218 U. S. 551. Brooklyn City R. Co. v. New York, 199 U. S. 48. International Paper Co. v. Massachusetts, 246 U. S. 135. Locomobile Co. v. Massachusetts, 246 U. S. 146. Citizens' Nat. Bank v. Kentucky, 217 U. S. 443. Schwab v. Richardson, 263 U. S. 88. Of bank deposits.-A tax upon deposits in a national bank to be paid by the depositors held not to be a tax upon the franchise of the bank. Clement Nat. Bank v. Vermont, 231 U. S. 120. Board of Assessors v. New York Life, 216 U. S. 517. Of extraterritorial franchise.-A ferry franchise derived from Indiana to transport persons and property across the Ohio River from the Indiana shore to the Kentucky shore is an incorporeal hereditament derived from having its legal situs in the State of Indiana, and the taxation of that franchise by Kentucky is Amend. 14.-Rights of Citizens Sec. 1.-Due Process-Taxation a deprivation by that State of the property of the ferry company without due process of law. Louisville, etc., Ferry Co. v. Kentucky, 188 U. S. 398. Bethlehem Motors Co. v. Flynt, 256 U. S. 421. Of capital stock.-A State may not tax the capital stock of an interstate corporation for the privilege of doing local business if such tax burdens interstate commerce. Western Union v. Kansas, 216 U. S. 1. Atchison, etc., R. Co. v. O'Connor., 223 U. S 280 Delaware, etc., R. Co. v. Pennsylvania, 198 U. S. 358. Cream of Wheat Co. v. Grand Forks County, 253 U. S. 325. Horn Silver Min. Co. v. New York, 143 U. S. 305. Of shares of stock in foreign corporations.-The taxation of shares of stock held by a resident of the State in foreign corporations which do no business and have no property within the State does not deprive the owner of property without due process of law; the property of shareholders in their respective shares is distinct from the corporate property, franchises, and capital stock, and may be separately taxed. Hawley v. Malden, 232 U. S. 1. Earnings or income.-Where a State reserved the power to alter, amend, or repeal a statute constituting a contract with a corporation exempting it from ordinary taxes, a statute thereafter passed which attempted to preserve all the obligations of the corporation in favor of the State and to take away from the corporation the consideration on the part of the State upon which the duty of the corporation to pay a gross-receipt tax rested, held invalid. Duluth, etc., R. Co. v. St. Louis County, 179 U. S. 302. Shaffer v. Carter, 252 U. S. 37. Underwood Type. Co. v. Chamberlain, 254 U. S. 113. License tax. As to exercise of power through private corporation created to aid in enforcement of laws for prevention of cruelty to animals, with power to issue licenses, collect fees, and apply them toward its expenses, see― Nicchia v. New York, 254 U. S. 228. Of distilled spirits in bonded warehouses. Hannis Distilling Co. v. Baltimore, 216 U. S. 285. Carstairs v. Cochran, 193 U. S. 10. Of wholesale dealers in oil.-An occupation tax on all wholesale dealers in certain specified articles does not on its face deprive wholesale dealers in those articles of their property without due process of law because a similar tax is not imposed on wholesale dealers in other articles. Southwestern Oil Co. v. Texas, 217 U. S. 114. Amend. 14.-Rights of Citizens Sec. 1.-Due Process-Taxation Succession or inheritance tax.-In Orr v. Gilman (183 U. S. 286) the court said: It is true that this case [Carpenter v. Pennsylvania (17 How. 456)] was decided before the adoption of the fourteenth amendment, but we think it correctly defines the limits of jurisdiction between the State and Federal Governments in respect to the control of the estates of decedents both as they were regarded before and have been regarded since the adoption of the fourteenth amendment. It has never been held that it was the purpose or function of that amendment to change the systems and policies of the States in regard to the devolution of estates, or to the extent of the taxing power over them. See also Chanler v. Kelsey, 205 U. S. 466. Keeney v. New York, 222 U. S. 525. National Safe Deposit Co. v. Illinois, 232 U. S. 58. Bullen v. Wisconsin, 240 U. S. 625. Cahen v. Brewster, 203 U. S. 543. Maxwell v. Bugbee, 250 U. S. 525. Watson v. State Comptroller, 254 U. S. 122. Nickel v. Cole, 256 U. S. 222. Of membership in chamber of commerce.-Memberships in an incorporated exchange, as property of the respective members, are distinct from the assets of the corporation, and taxing the members on their memberships and the corporation on its assets does not amount to double taxation. Rogers v. Hennepin County, 240 U. S. 184. Mortgage interest in land. Notwithstanding this clause, land subject to mortgage may be taxed for its full value without deduction of the mortgage debt from the valuation either of the land or of the owner's personal property. Paddell v. New York City, 211 U. S. 446. Savings, etc., Society v. Multnomah County, 169 U. S. 421. Assessments for public improvements.-In general.-A State statute authorizing the cost of improvement of streets and other ways to be assessed against the owners of lots, and giving a lien thereon for such assessments, subjecting the power vested in the local government to the supervision of the courts where the particular facts in each case could be examined and the controversies determined by those rules and principles which have always governed courts in dealing with questions of assessment and taxation, does not deprive the owners of such lots of property without due process of law. Walston v. Nevin, 128 U. S. 581. See also Wagner v. Baltimore, 239 U. S. 207. Chadwick v. Kelley, 187 U. S. 540. O'Neill v. Leamer, 239 U. S. 244. Houck v. Little River Drainage Dist., 239 U. S. 254. See same subject, pp. 319, 368, and 729. |