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STEARNS v. MINNESOTA

No. 20.

179 U.S. 223 (1900)

21 S.Ct. 73

45 L.Ed. 162

STEARNS v. MINNESOTA.

Supreme Court of United States.

Decided December 3, 1900.

Attorney(s) appearing for the Case

Mr. C.W. Bunn and Mr. William B. Hornblower for plaintiffs in error. Mr. Julien T. Davies and Mr. Emerson Hadley were on Mr. Hornblower's brief.

Mr. H.W. Childs and Mr. W.B. Douglas for defendant in error. Mr. A.Y. Merrill was on their brief.

MR. JUSTICE BREWER, after stating the case, delivered the opinion of the court.

The Supreme Court of Minnesota held that the contract alleged to have been made with the railroad companies for a per cent of the gross receipts in lieu of all taxation upon their property was, in view of the provisions of sections 1 and 3 of article 9 of the state constitution, one beyond the power of the legislature to make. We quote from its opinion:

"The language of the constitution...

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