Norton v. Commissioners of the Taxing District of Brownsville was a Supreme Court case that was decided in 1891. The case involved a dispute between the Taxing District of Brownsville and the plaintiff, Norton, over the taxation of certain property owned by Norton. Norton argued that the taxation of his property was unconstitutional because it was not based on the value of the property, but rather on the amount of taxes that had been paid in the past. The Supreme Court agreed with Norton and held that the taxation of his property was unconstitutional. The Court reasoned that the taxation of property must be based on its value, not on the amount of taxes that have been paid in the past. This decision established the principle that taxation must be based on the value of the property, not on the amount of taxes that have been paid in the past. This decision has been cited in numerous cases since then and is still an important principle of taxation today.

, TENNESSEE In the dissenting opinion of Norton v. Commissioners of the Taxing District of Brownsville, Tennessee (1890), Justice Field argued that Congress had no authority to pass legislation granting a tax exemption for property owned by churches and religious organizations. He believed that such an exemption was unconstitutional because it violated the Establishment Clause of the First Amendment which prohibits government from making any law “respecting an establishment of religion” or prohibiting its free exercise. Furthermore, he argued that this type of special treatment could lead to favoritism and discrimination against other religions or non-religious groups in violation of equal protection principles under the Fourteenth Amendment. In conclusion, Justice Field concluded that Congress did not have power to grant such exemptions as they were beyond their scope and would be detrimental to both church/state separation as well as civil rights protections enshrined in our Constitution.