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· 11/28/1904

Baltimore Shipbuilding & Dry Dock Co. v. Baltimore

Citations

  • 195 U.S. 375
  • 25 S. Ct. 50
  • 49 L. Ed. 242
  • 1904 U.S. LEXIS 727

Syllabus

<p>A State may tax different estates in land to the different parties thereto and sell only the interest of the party making default.</p> <p>A State may tax the interest of a company owning a dry dock in land conveyed to it by the United States notwithstanding there is a condition subsequent the nonfulfillment whereof would result in forfeiture and reversion to the United States and the United States has a continuing right to usé the dry dock for certain purposes.</p>

Judges: Holmes

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