Late Corp. of the Church of Jesus Christ of Latter-Day Saints v. United States

The Late Corporation of the Church of Jesus Christ of Latter-Day Saints v. United States, 136 U.S. 1 (1890), was a Supreme Court case that upheld the Edmunds–Tucker Act on May 19, 1890. Among other things, the act disincorporated the Church of Jesus Christ of Latter-day Saints (LDS Church).

The LDS Church was represented by its chief counsel Franklin S. Richards and former congressman James Broadhead.

Decision
The ruling in Late Corporation would have directed federal escheat of substantially all the property of the legally disincorporated LDS Church, which was estimated at $3 million. Following the decision, the U.S. Attorney for The Utah Territory reported seizing only $381,812 in assets. Real property, including LDS temples, was never seized, although the ruling authorized it. Within five months, the LDS Church officially discontinued the practice of plural marriage with the 1890 Manifesto. On October 25, 1893, a congressional resolution authorized the release of assets seized from the LDS Church because, "said church has discontinued the practice of polygamy and no longer encourages or gives countenance to any manner of practices in violation of law, or contrary to good morals or public policy."

Chief Justice Fuller's dissent asserted that though Congress has the power to criminalize polygamy, "it is not authorized under the cover of that power to seize and confiscate the property of persons, individuals, or corporations, without office found, because they may have been guilty of criminal practices."