by John Marshall Harlan

“ It seems to me that if a case in a territorial court turns upon the validity of an act which is authorized by a statute of the territorial legislature deriving its existence and powers from the United States, and if that statute is itself drawn in question as being repugnant to the constitution of the United States, then we have a case in which is 'drawn in question the validity of * * * an authority exercised under the United States.'
This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105) . ”

“ The legislature of the territory, exercising whatever authority it has 'under the United States,' passed a statute which embraced certain agricultural lands within the limits of Kaysville, and assumed to authorize that municipal corporation to tax them for city purposes. The action of the corporation and its officers is based upon the territorial statute, and is justified, if to be justified at all, only by its provisions. ”

“ In that case it was adjudged that the taxation of agricultural lands for city purposes was forbidden by the fifth amendment of the constitution, which prohibited the taking of private property for public use without just compensation. ”