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''Santa Clara County v. Southern Pacific Railroad Company'', was a matter brought before the United States Supreme Court which dealt with taxation of railroad properties. A headnote issued by the Court Reporter claimed to state the sense of the Court regarding the equal protection clause of the Fourteenth Amendment as it applies to corporations, without the Court having actually made a decision or issued a written opinion on that issue. This was the first time that the Supreme Court was reported to hold that the Fourteenth Amendment's equal protection clause granted constitutional protections to corporations as well as to natural persons, although numerous other cases, since ''Dartmouth College v. Woodward'' in 1819, had recognized that corporations were entitled to some of the protections of the Constitution. In the opinion, the Court consolidated three separate cases: *''Santa Clara County v. Southern Pacific Railroad Company'' *''California v. Central Pacific Railroad Company'' *''California v. Southern Pacific Railroad Company'' ==Facts== At the California Constitutional Convention of 1878–79, the state legislature drew up a new constitution that denied railroads "the right to deduct the amount of their debts (mortgages ) from the taxable value of their property, a right which was given to individuals."〔.〕 Southern Pacific Railroad Company refused to pay taxes under these new changes. The taxpaying railroads challenged this law, based on a conflicting federal statute of 1866 which gave them privileges inconsistent with state taxation (14 Stat. 292, §§ 1, 2, 3, 11, 18). San Mateo County, along with neighboring counties, filed suit against the railroads to recoup the massive losses in tax revenue stemming from Southern Pacific's refusal to pay. After hearing arguments in ''San Mateo County v. Southern Pacific Railroad Company'', the California Supreme Court sided with the county. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Santa Clara County v. Southern Pacific Railroad Co.」の詳細全文を読む スポンサード リンク
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