Santa Clara County v. Southern Pacific Railroad

Case Date: 04/26/1886

Santa Clara County v. Southern Pacific Railroad Company, 118 U.S. 394 (1886) was a United States Supreme Court case dealing with taxation of railroad properties. The decision was instrumental in laying the foundation for modern laws regarding corporate personhood, ruling that the Fourteenth Amendment equal protection clause granted constitutional protections to corporations as well as to natural persons. For its opinion, the Court consolidated three separate cases: Santa Clara County v. Southern Pacific Railroad Company California v. Central Pacific Railroad Company California v. Southern Pacific Railroad Company