State of New Jersey v. Wright
| Decision Date | 12 April 1886 |
| Citation | 117 U.S. 648,29 L.Ed. 1021,6 S.Ct. 907 |
| Parties | STATE OF NEW JERSEY and others v. WRIGHT, Collector of Taxes. Filed |
| Court | U.S. Supreme Court |
This is a writ of error directed to the supreme court of New Jersey to review a judgment rendered by the court of errors and appeals of that state affirming a judgment of the supreme court, and remitted thereto. The case arose upon a certiorari issued in the name of the state, on the relation of certain tax-payers of the township of Shamong, in the county of Burlington, directed to Henry Wright, collector of said township, for the purpose of examining the legality of a certain assessment of taxes for the year 1876. The taxes complained of were laid upon lands of the prosecutors lying within the bounds of a track known as the 'Indian Reservation.' According to the New Jersey practice, reasons were filed for setting aside the assessment, and evidence was taken before a commissioner of the court. The reasons assigned were: (1) That the lands were not liable to be assessed for taxes under the constitution and laws of New Jersey; (2) that, by virtue of a contract with the state of New Jersey, contained in the act of the legislature entitled 'An act to empower certain persons to purchase the claims of the Indians to land in this colony,' the lands are expressly exempted from taxation.
The lands on which the assessment was laid are the same lands which were held to be exempt from taxation by this court in the case of New Jersey v. Wilson, reported in 7 Cranch, 164, where a succinct history of the transactions out of which the claimed exemption grew is given. That decision was made in February term, 1812. Since that time, for about 60 years before the assessment in question was laid, taxes have been regularly assessed on the lands, and paid without objection. The supreme court of New Jersey sustained the assessment, holding that the uninterrupted acquiescence in the imposition of taxes for so long a time raises a conclusive presumption that, by some convention with the state, the right to exemption was surrendered. The court of errors and appeals affirmed this decision, and the case is now brought here for review on the allegation of the plaintiffs in error that the obligation of the contract of exemption has been impaired by the laws of New Jersey under which the tax was imposed. The alleged contract is contained in a law of the New Jersey colonial legislature, passed August 12, 1758. There remained at that time within the colony a remnant of the Delaware Indians, who claimed certain lands in different parts of the colony which they alleged had never been sold by them. In consequence of a convention had with them, the legislature passed the law in question, entitled 'An act to empower certain persons to purchase the claims of the Indians to land in this colony.' The act appointed five commissioners, with authority to lay out any sum, not exceeding 1,600 proclamation money, to purchase the right and claims of the Indians. The second section of the act was as follows:
'And whereas, the Indians south of Raritan river have re1d19presented their inclination to have part of the sum allowed them laid out in land whereon they may settle and raise their necessary subsistence, in order that they may be gratified in that particular, and that they may have always in their view a lasting monument of the justice and tenderness of this colony towards them, be it enacted by the authority aforesaid that the commissioners aforesaid, or any three of them, with the approbation and consent of his excellency the governor, or the governor or commander in chief for the time being, shall purchase some convenient tract or tracts of land for their settlement; and shall take a deed or deeds in the name of his said excellency or commander in chief of this colony for the time being, and of the commissioners, and their heirs, in trust for the use of the said Indian natives who have or do reside in this colony south of Raritan, and their successors, forever: provided, nevertheless, that it shall not be in the power of the said Indians, or their successors, or any of them, to lease or sell to any person or persons any part thereof; and if any person or persons, Indians excepted, shall attempt to settle on the said tract or tracts, it shall and may be lawful for any justice of the peace to issue his warrant to remove any such person or persons from such land; and if any person or persons, Indians excepted, shall fall, cut up, or cart off any cedar, pine, or oak trees, such person or persons shall forfeit and pay, for each tree so fell, cut up, or carted off, the sum of forty shillings,' etc.
The seventh section was as follows:
'(8) And be it further enacted by the authority aforesaid that the lands to be purchased for the Indians as aforesaid shall not hereafter be subject to any tax, any law, usage, or custom to the contrary thereof in anywise notwithstanding.'
In pursuance of this law a tract of about 3,000 acres of land, situate in the township of Evesham, in Burlington county, (now in the township of Shamong aforesaid,) was purchased by the commissioners for the sum of 740, and conveyed to 'his said excellency, Francis Bernard, Esquire, governor and commander in chief of the province of New Jersey, and to them, the said Andrew Johnston, Richard Salter, Charles Read, John Stevins, William Foster, and Jacob Spicer Esquires, and their heirs, forever; in trust, nevertheless, that they shall permit such Indian natives as have resided or do reside in this colony south of Raritan, and their successors, forever, to cultivate and inhabit the same to and for such uses as are declared in an act of general assembly of the colony of New Jersey, entitled 'An act to empower certain persons to purchase the claims of the Indians to lands in this colony."
The tract purchased included a cedar swamp and saw-mill, and was surrounded by wild lands which furnished good hunting ground, and they were...
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