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What is Trempealeau County Tax Exemption Case about?

The Supreme Court affirmed the judgment of the lower court in a case where a railway company challenged the taxation of its lands by Trempealeau County, Wisconsin. The railway company argued that acts by the Wisconsin legislature exempting its lands from taxation for certain time periods created a contractual right that could not be abrogated. However, the Supreme Court found that the exemptions were gratuities offered by the state without any element of a contract, and that the state had the unfettered rig

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Scribd Government Docs

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