Summary

Samuel Blatchford Williamson v. New Jersey — Opinion of the Court

There is no element of private property in the right of taxation conferred upon a municipal corporation. Property acquired by paying for it with money raised by taxation is property. The legislation in question does not affect or interfere with any such property. The poor-farm, and the personal property thereon, are not the property of the township of North Brunswick, but are the property of the corporation of the city of New Brunswick.
Source: Wikisource

Samuel Blatchford Williamson v. New Jersey — Opinion of the Court

We are clearly of opinion that such a grant of the power of taxation by the legislature of a state does not form such a contract between the state and the township as is within the protection of the provision of the constitution of the United States which forbids the passage by a state of a law impairing the obligation of contracts. The conferring of such right of taxation is an exercise by the legislature of a public and governmental power. It is the imparting to the township of a portion of the power belonging to the state, which it can lawfully impart to a subordinate municipal corporation.
Source: Wikisource

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