People Ex Rel. Pennsylvania Railroad v. Wemple
New York Court of Appeals
The relator, a Pennsylvania railroad corporation, whose line extends into other states, but not into this state, operates in connection with its road a ferry across the Hudson river to the city of New York, .where it has terminal facilities used in receiving and delivering freight and passengers; it collects in that city, money due for transportation of freight to and from it, and sells there passenger tickets, employing a large number of agents, clerks and laborers.
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The relator, a Pennsylvania railroad corporation, whose line extends into other states, but not into this state, operates in connection with its road a ferry across the Hudson river to the city of New York, .where it has terminal facilities used in receiving and delivering freight and passengers; it collects in that city, money due for transportation of freight to and from it, and sells there passenger tickets, employing a large number of agents, clerks and laborers. The state comptroller imposed a tax upon the corporation under said act. Eeld, that the business in which the relator was…
1Opinion of the Court
Andbews, Ch. J.
This is an appeal by the comptroller of the state of Hew York from an order of the General Term of the third department, reversing the determination of the comptroller assessing a tax on the relator for the sum of $40,886.89, under the alleged authority of chapter 542 of the Laws of 1880, and the acts supplementary thereto and amendatory thereof. The relator is a Pennsylvania corporation, operating a line of railroad for the transportation of freight and passengers, extending through the state of Hew Jersey into other states of the Hnion. Ho part of its road is within the state…
2Cases cited18 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Welton v. MissouriSupreme Court of the United States · 1876
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
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3Cited by39 opinions
- International Text Book Co. v. . ToneNew York Court of Appeals · 1917
- Rothschild & Co. v. Sons Piano Manufacturing Co.Illinois Supreme Court · 1912
- Jacobs v. JacobsSupreme Court of Minnesota · 1917
- Parsons v. PeopleSupreme Court of Colorado · 1904
- Sperry & Hutchinson Co. v. StateIndiana Supreme Court · 1919
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