Wells, Fargo & Co. v. Nevada

Citations

• 248 U.S. 165
• 39 S. Ct. 62
• 63 L. Ed. 190
• 1918 U.S. LEXIS 1673

Syllabus

<p>Under a Nevada law providing only for an ad valorem tax on property, a state board valued the tangible and intangible personal property, used within the State by a foreign express„.company at so much for each mile of its line employed there in- local and in interstate commerce; and an assessor in listing the part within his county at the valuation per mile so fixed inaccurately characterized the property-as consisting of the right to carry on an express business. Accepting as conclusive that his action must be construed under and controlled by the .state statute and the action of the board, as decided by the state court, held, that the tax was not on the privilege of engaging in interstate commerce, but on the property in the county. P. 167.</p> <p>In an action to enforce the tax, if the valuation was excessive and burdensome to interstate commerce, the company, under. Nevada Rev. Laws,. 1912, § 3664, was entitled to prove the facts arid secure a reduction, but in this case it failed to do so. P. 168.</p> <p>A tax is not wanting in due process, even if the valuation is originally made ex parte,, if it is enforced only through a judicial proceeding affording noti¿e and opportunity for full hearing. Id.</p>