Court Opinion

ID: 9416929
Source: CourtListenerOpinion
Date Created: 2023-08-02 19:58:37.119543+00
Date Added: 2024-06-11T17:18:54.592261
License: Public Domain

Mr. Justice SWAYNE,
concurring in the judgment: I concur in the affirmance of the judgment in this case. I see no reason to doubt that it was the intention of Congress not to give the exemption claimed. The exercise of the power may be waived. But I hold that the road is a National instrumentality of such a character that Congress may interpose and protect it from State taxation whenever that body *38shall deem it proper to do so. For some of the leading authorities in support of the principle involved in this view of the subject I refer to the Chicago and Northwestern Railway v. Fuller,* decided by this court a short time ago.
Decree affirmed.

 17 Wallace, 560.