League v. Texas

Citations

• 184 U.S. 156
• 22 S. Ct. 475
• 46 L. Ed. 478
• 1902 U.S. LEXIS 2296

Syllabus

<p>A State may adopt new remedies for the collection of taxes, and apply those remedies to taxes already delinquent, without any violation of the Federal Constitution.</p> <p>That in the new remedy in the case at bar, as well as in the change from the old to the new, there was no violation of the constitution of the State of Texas, is settled for this court by the decisions of the highest court of that State.</p> <p>Whether the title on this case which passed by the sale was conditioned or absolute, the State may waive the rights obtained by such sale and prescribe the terms upon which it will waive them.</p> <p>A delinquent taxpayer who fails to discharge his obligation to the State, compelling it to go into court to enforce payment of the taxes due on his land, has no ground of complaint because lie is charged with the ordinary fees and expenses of a law suit.</p> <p>The Fourteenth Amendment contains no prohibition of retrospective legislation as such, and therefore, now, as before, the mere fact that a statute is retroactive in its operation does not make it repugnant to the Federal Constitution.</p>