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Baltimore Shipbuilding Co. v. Baltimore, 195 U.S. 375 (1904)

Baltimore Shipbuilding & Dry Dock Company v. Baltimore

No. 39

Argued November 2-3, 1904

Decided November 28, 1904

195 U.S. 375


A state may tax different estates in land to the different parties thereto and sell only the interest of the party making default.

A state may tax the interest of a company owning a dry dock in land

conveyed to it by the United States notwithstanding there is a condition subsequent the nonfulfillment whereof would result in forfeiture and reversion to the United States and the United States has a continuing right to use the dry dock for certain purposes.

The facts are stated in the opinion.

Page 195 U. S. 380

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