Florida Central & Peninsular Railroad v. Reynolds

Citations

• 183 U.S. 471
• 22 S. Ct. 176
• 46 L. Ed. 283
• 1902 U.S. LEXIS 725

Syllabus

<p>There is nothing in the Federal Constitution -which forbids a State to reach backward and collect taxes from certain kinds of property which were not at the time collected through lack of statutory provision therefor, or in consequence of a misunderstanding as to the law, or from neglect of administrative officials, without also making provision for collecting the taxes, for the same years, on other property.</p>