Morrison Waite

“ It is what was actually decided that we are to consider, not what might have been decided; and, as our jurisdiction must appear affirmatively on the face of the record before we can proceed, the record must show, either in express terms or by fair implication, not only the question, but its decision. It is not enough to find by searching after judgment that the lequisite question might have been raised and presented for decision. ”

“ On the four-teenth of March, 1882, a general tax law was enacted. This law provided that all property within the jurisdiction of the state not expressly exempt should be subject to taxation, and that all corporate property, except when some other provision is made by law, should be assessed to the corporation as to a natural person in the name of the corporation. ”

“ Article 15, § 1, of the constitution of the state, which went into effect January 1, 1851, is as follows: 'Corporations may be formed under general laws, but shall not be created by special act, except for municipal purposes. ”