New York, Lake Erie & Western Railroad v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The New York, Lake Erie and Western Railroad Company, a corporation of the State of New York, doing business in the State of Pennsylvania, appealed from a settlement of account made by the Auditor General of the latter State, assessing certain taxes, to tbe court of common pleas of Dauphin County, Pennsylvania. The case was heard by agreement without a jury, the court finding both the law and the facts.
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. The New York, Lake Erie and Western Railroad Company, a corporation of the State of New York, doing business in the State of Pennsylvania, appealed from a settlement of account made by the Auditor General of the latter State, assessing certain taxes, to tbe court of common pleas of Dauphin County, Pennsylvania. The case was heard by agreement without a jury, the court finding both the law and the facts. The following were the findings of fact: “1. The defendant is a corporation of the State of New York, engaged in the business of…
1Opinion of the CourtJustice Shibas
The legislature of Pennsylvania, by a revenue statute approved June 7, 1879, enacted that certain enumerated classes of companies, including railroad companies, whether incorporated by or under any law of the Commonwealth, or whether incorporated by any other State, doing business in the Commonwealth, and owning, operating, or leasing to or from any other corporation, any railroad, canal, pipe line, slack-water navigation, or street passenger railway, or other device for the transportation of freight or passengers, shall pay to the state treasurer, for the use of the Commonwealth, a tax of…
2Cases cited3 opinions
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
3Cited by58 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
- Thomas v. GaySupreme Court of the United States · 1898
- Hopkins v. United StatesSupreme Court of the United States · 1898
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