Karlan's Court: Me, Inc.
When the Supreme Court heard Santa Clara County v. Southern Pacific Railroad Co. in 1886, few would have pegged the case as a turning point in constitutional law. The matter at hand seemed highly technical: could California increase the property tax owed by a railroad if the railroad built fences on its property? As it turned out, the Court ruled unanimously in the railroad’s favor. And in so doing, the Court casually affirmed the railroad’s argument that corporations are “persons” within the meaning of the Fourteenth Amendment, which provides that no state shall “deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws.” So certain were the justices of the Fourteenth Amendment’s applicability that their opinion did not engage the issue, but the Court reporter recorded the justices’ perspective on the topic:
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.’