Samuel Freeman Miller

“ The covenant or enactment must distinctly express that there shall be no other or further taxation. A state cannot strip herself of this most essential power by doubtful words. It cannot by ambiguous language be deprived of this highest attribute of sovereignty. ”

“ But the answer is that the company took their charter subject to the same right of taxation in the state that applies to all other privileges and to all other property. If they wished or intended to have an exemption of any kind from taxation, or felt that it was necessary to the profitable working of their business, they should have required a provision to that effect in their charter. The constitution of the United States does not profess in all cases to protect property from unjust or oppressive taxation by the states. ”

“ And though this court is bound for itself to inquire in every such case as this whether there existed a contract which might be be impaired, on which subject the court has very recently, at the present term, collated the authorities in the case of Louisville & N. R. Co. ”