Corporate Personhood started in 1886 and effected the Burwell V Hobby Lobby decision based on Precedent.
Santa Clara County v. Southern Pacific R. Co.118 U.S. 394 (1886)
Before argument, MR. CHIEF JUSTICE WAITE said:
"The Court does not wish to hear argument on the question whether the provision in the Fourteenth Amendment to the Constitution which forbids a state to deny to any person within its jurisdiction the equal protection of the laws applies to these corporations. We are all of opinion that it does. "
Page 118 U. S. 397
MR. JUSTICE HARLAN delivered the opinion of the Court.
These several actions were brought -- the first one in the Superior Court of Santa Clara County, California, the others in the Superior Court of Fresno County, in the same state -- for the recovery of certain county and state taxes claimed to be due from the Southern Pacific Railroad Company and the Central Pacific Railroad Company under assessments made by the State Board of Equalization upon their respective franchises, roadways, roadbeds, rails, and rolling stock. In the action by Santa Clara County, the amount claimed is $13,366.53 for the fiscal year of 1882. For that sum, with five percent penalty, interest at the rate of two percent per month from December 27, 1882, cost of advertising, and ten percent for attorney's fees, judgment is asked against the Souther Pacific
Page 118 U. S. 398
Railroad Company. In the other action against the same company, the amount claimed is $5,029.27 for the fiscal year of 1881, with five percent added for nonpayment of taxes and costs of collection. In the action against the Central Pacific Railroad Company, judgment is asked for $25,950.50 for the fiscal year of 1881, with like penalty and costs of collection.
The answer in each case puts in issue all the material allegations of the complaint and sets up various special defenses, to which reference will be made further on.
With its answer, the defendant in each case filed a petition, with a proper bond, for the removal of the action into the circuit court of the United States for the district as one arising under the Constitution and laws of the United States. The right of removal was recognized by the state court, and the action proceeded in the circuit court. Each case, the parties having filed a written stipulation waiving a jury, was tried by the court. There was a special finding of facts, upon which judgment was entered in each case for the defendant. The general question to be determined is whether the judgment can be sustained upon all or either of the grounds upon which the defendants rely.
The case as made by the pleadings and the special finding of facts is as follows:
By an Act of Congress approved July 27, 1866, the Atlantic & Pacific Railroad Company was created, with power to construct and maintain, by certain designated routes, a continuous railroad and telegraph line from Springfield, Missouri, to the Pacific. For the purpose -- which is avowed by Congress -- of facilitating the construction of the line and thereby securing the safe and speedy transportation of mails, troops, munitions of war, and public stores, a right of way over the public domain was given to the company and a liberal grant of the public lands was made to it. The railroad so to be constructed, and every part of it, was declared to be a post route and military road, subject to the use of the United States for postal, military, naval, and all other government service, and to such regulations as Congress might impose for restricting the charges for government transportation. By the
Page 118 U. S. 399
18th section of the act, the Southern Pacific Railroad Company -- a corporation previously organized under a general statute of California passed May 20, 1861, Stat.Cal. 1861, p. 607 -- was authorized to connect with the Atlantic and Pacific Railroad at such point near the boundary line of that state as the former company deemed most suitable for a railroad to San Francisco, with "uniform gauge and rate of freight or fare with said road," and in consideration thereof, and "to aid in its construction," the act declared that it should have similar grants of land, "subject to all the conditions and limitations" provided in said act of Congress, "and shall be required to construct its road on like regulations, as to time and manner, with the Atlantic and Pacific Railroad." 14 Stat. 292, §§ 1, 2, 3, 11, 18.
In November, 1866, the Atlantic and Pacific Railroad Company and the Southern Pacific Railroad Company filed in the office of the Secretary of the Interior their respective acceptances of the act.
By an Act of the Legislature of California passed April 4, 1870, to aid in giving effect to the act of Congress relating to the Southern Pacific Railroad Company, it was declared that
"To enable the said company to more fully and completely comply with and perform the requirements, provisions, and conditions of the said act of Congress and all other acts of Congress now in force or which may hereafter be enacted, the State of California hereby consents to said act, and the said company, its successors and assigns, are hereby authorized to change the line of its railroad so as to reach the eastern boundary line of the State of California by such route as the company shall determine to be the most practicable, and to file new and amendatory articles of association, and the right, power, and privilege is hereby granted to, conferred upon, and vested in them to construct, maintain, and operate, by steam or other power, the said railroad and telegraph line mentioned in said acts of Congress, hereby confirming to and vesting in the said company, its successors and assigns all the rights, privileges, franchises, power, and authority conferred upon,
Page 118 U. S. 400
granted to, or vested in said company by the said acts of Congress and any act of Congress which may be hereafter enacted."