Legal Opinion

Lehigh Valley Railroad v. Pennsylvania

Supreme Court of the United States

Decided May 2, 1892No. 275PublishedCited by 72 opinions

ERROR TO THE SUPREME COURT OE THE STATE OE PENNSYLVANIA. The court stated the case as follows : ' • April 28, 1887, the auditor general of Pennsylvania settled an account with the Lehigh Valley Railroad Company, in accordance with the act of June 7, 1879, of that Commonwealth, for its taxes on gross receipts for the six- months ending December 31, 1886, as follows:' “ Gross receipts.........1.................. $4,798,933 54 Proportion taxable in Pennsylvania, 1 g 11- • •…

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ERROR TO THE SUPREME COURT OE THE STATE OE PENNSYLVANIA. The court stated the case as follows : ' • April 28, 1887, the auditor general of Pennsylvania settled an account with the Lehigh Valley Railroad Company, in accordance with the act of June 7, 1879, of that Commonwealth, for its taxes on gross receipts for the six- months ending December 31, 1886, as follows:' “ Gross receipts.........1.................. $4,798,933 54 Proportion taxable in Pennsylvania, 1 g 11- • • 3,835,926 60 Tax at rate of eight-tenths of one per cent.. 30,642 88 Due Commonwealth................... $30,642 88” This…

1Opinion of the CourtChief Justice Fuller

The Lehigh Valley Railroad Company is a Pennsylvania corporation, which Owns- and operates an extensive system of railroads in' that State, but has no line of its own to Philadelphia. . For the traffic from Mauch Chunk to Philadelphia, it makes .úse of two routes, one by the way of the Philadelphia and Reading road, being wholly within the State, and the other by its own line connecting with the lines of the Pennsylvania Railroad at Phillipsburg, New Jersey, and thence via Trenton, in that State, to Philadelphia. Detailed reports of its receipts show that the passenger traffic of the Lehigh…

2Cases cited6 opinions

  1. Gibbons v. OgdenSupreme Court of the United States · 1824
  2. Coe v. ErrolSupreme Court of the United States · 1886
  3. Ratterman v. Western Union Telegraph Co.Supreme Court of the United States · 1888
  4. Lord v. Steamship Co.Supreme Court of the United States · 1881
  5. In Re GarnettSupreme Court of the United States · 1891

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3Cited by72 opinions

  1. Central Greyhound Lines, Inc. v. MealeySupreme Court of the United States · 1948
  2. United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
  3. Hanley v. Kansas City Southern Railway Co.Supreme Court of the United States · 1903
  4. Bowman v. Continental Oil Co.Supreme Court of the United States · 1921
  5. Cooney v. Mountain States Telephone & Telegraph Co.Supreme Court of the United States · 1935

67 more not listed; retrieve them via the Exa API.

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