William H. Crandall

Crandall v. Nevada

Admitted to the Union in 1864, the new state of Nevada was starved for revenue. An act of the legislature of March 8, 1865, imposed a variety of taxes, including a levy of one dollar for every person leaving the state on a common carrier, such as a stage coach or railroad. The tax was to be paid by the person or company operating the conveyance.

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