Memphis Gas Light Co. v. Taxing District

Citations

• 109 U.S. 398
• 3 S. Ct. 205
• 27 L. Ed. 976
• 1883 U.S. LEXIS 981

Syllabus

<p>Constitutional Law — Contract—Taxation.</p> <p>1. The legislative grant of a privilege to erect, establish and construct gas works, and make and vend gas in a municipality for a term of years, does not exempt the grantees from the imposition of a license tax for the use of the privilege conferred.</p> <p>3. In order to establish a legislative contract to exempt from taxation, thestat- . ute must be explicit and. unmistakable, and without doubtful words.</p> <p>3. The Constitution of the United States does not profess in all eases to protect against unjust or oppressive taxation.</p>