Martin V. Ehrenberg

Definition and stakes

J. W. Martin,  Memphis & Little Rock Railway Co…

“ The difficulty is one that cannot be removed by any amount of fine reasoning on the general principles of law and morals that ought to control States dealing with their citizens. It is a difficulty which counsel for appellant, in their very able brief and forcible presentation of the case, have failed to overcome, simply because, as it seems to us, it cannot be done. ”
Source: Wikisource

J. W. Martin,  Memphis & Little Rock Railway Co…

“ The grant of privileges to a corporation are strictly construed against the corporation, and in favor of the public. Nothing passes but what is granted in clear and explicit terms, and neither the right of taxation, nor any other power of sovereignty which the community have an interest in preserving undiminished, will be held by the court to be surrendered unless the intention to surrender is manifested by words too plain to be mistaken. ”
Source: Wikisource

J. W. Martin,  Memphis & Little Rock Railway Co…

“ Nothing can be taken against the State by presumption or inference. The established rule of construction in such cases is that rights, privileges and immunities, not expressly granted, are reserved. There is no safety to the public interest in any other rule. And with special force does the principle upon which the rule rests apply when the right, privilege or immunity claimed calls for an abridgment of the powers of the government, or any restriction upon their exercise. The power of taxation is an attribute of sovereignty, and is essential to every independent government. ”
Source: Wikisource

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