Santa Clara County v. Southern Pacific Railroad

Santa Clara County v. Southern Pacific Railroad, 118 U.S. 394 (1886), is a landmark decision of the United States Supreme Court.

Santa Clara County attempted to tax railroad property, and the Southern Pacific Railroad argued that the tax was unconstitutional. While the specific tax issue was relatively minor, the case became famous for the Court Reporter’s headnote stating that the Fourteenth Amendment’s Equal Protection Clause applied to corporations as ‘persons.’

Significance

Chief Justice Waite announced before oral argument that the Court would not hear argument on whether the Equal Protection Clause applied to corporations — the Court was ‘of the opinion that it does.’ This pronouncement, while not formally part of the Court’s opinion, has been treated as establishing that corporations are entitled to equal protection under the Fourteenth Amendment. The decision paved the way for corporations to challenge economic regulations as violations of constitutional rights.

Category

US Federal Case Law