Santa Clara County vs Southern Pacific Railroad, 1886

Chief Justice Morrison R. Waite’s preface to the decision argued the court would not consider “whether the provision in the fourteenth amendment … which forbade a state to deny to any person … the equal protection of theConstitution, applied to these corporations. We are all of the opinion that it does.” (9-0 vote):

1. State of California and various counties had adopted laws intended to collect taxes owed by SP and CP railroads

2. lawyers for both sides argued whether the taxes were allowable or barred by the Due Process Clause of the Fourteenth Amendment”

3. Court avoided the constitutional issue and upheld the State Supreme Court’s ruling in favor of the railroads:

4. Court decision focused on whether fences could appropriately be taxed as property (ruled they were not, and hence, not liable to taxation)

5. Preferatory remarks confirmed the principle that corporations enjoyed the same rights under the 14^th Amendment as did natural persons