Williamson v. New Jersey

Citations

• 130 U.S. 189
• 9 S. Ct. 453
• 32 L. Ed. 915
• 1889 U.S. LEXIS 1737

Syllabus

<p>The legislature of New Jersey, by a statute, enacted that a “poor farm.',” belonging to the city of New Brunswick, and situated in the township of North Brunswick, should be at all times thereafter liable and subject to taxation by that township so long as it should be embraced within its-limits.. Subsequently, it was enacted by a statute, that the property of the cities of the State, and all land used exclusively for charitable purposes should be exempt from taxation, and that all inconsistent acts were repealed. The “poor farm” was used exclusively for charitable purposes; Held:</p> <p>(1) The provision of the first statute was repealed;</p> <p>(2) The legislature could constitutionally repeal the power of taxation given by the first statute;</p> <p>(3) The first statute did not create a contract between the State and the township, the obligation of which could not be constitutionally impaired by its repeal.</p> <p>The power of taxation on the part of a municipal corporation is not private .property, or a vested right of’property in its hands; but the conferring of such power is an exercise by the legislature of a public and governmental power which cannot be imparted in perpetuity, and is always subject to revocation,'modification and control, and is not the subject of contract.</p>