Oliver Wendell Holmes, Jr.

“ The courts of the territory have given to the railroad the rights that it claims, as against the territory authorities seeking to levy the tax. The only question is whether any sufficient reason appears for not following the construction given to a local statute by the territorial court, when that construction is inherently reasonable, is at least the first to strike the mind, and is one that protects private rights. ”

“ No doubt a strong argument can be made and was made for a different view, based on the passage before and on the date of the act of 1897 of statutes like that of 1899. But the considerations that prevailed also are agent and so obvious as not to need statement. ”