Adams Express Co. v. Ohio State Auditor - Wikipedia


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Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897), was a United States Supreme Court case in which the Court held State taxes on the intangible property of corporations are constitutional, including "all corporate franchises and contracts, privileges, and goodwill of the concern."[1][2]

Adams Express Co. v. Ohio State Auditor
Decided March 15, 1897
Full case nameAdams Express Co. v. Ohio State Auditor
Citations166 U.S. 185 (more)
Holding
State taxes on the intangible property of corporations are constitutional, including "all corporate franchises and contracts, privileges, and goodwill of the concern."
Court membership
Chief Justice
Melville Fuller
Associate Justices
Stephen J. Field · John M. Harlan
Horace Gray · David J. Brewer
Henry B. Brown · George Shiras Jr.
Edward D. White · Rufus W. Peckham
Case opinion
MajorityBrewer, joined by unanimous
  1. ^ Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897)
  2. ^ Lieberman, Jethro K. (1999). "Property Tax". A Practical Companion to the Constitution. p. 391.
  • Text of Adams Express Co. v. Ohio State Auditor, 166 U.S. 185 (1897) is available from: Cornell Findlaw Justia