State v. Philadelphia, Wilmington & Baltimore Railroad
Court of Appeals of Maryland
Appeals from the Superior Court of Baltimore City. These two suits were brought by the appellant to recover from the appellee a tax of one-half of one per cent, on its gross receipts, in the one case, from the 1st of April,T872, to the 31st of December, 1872, and in the other case from the 31st of December, 1872, to the 31st of December, 1873. In the case brought on the 6th of September, 1873, the declaration claimed one-half of one per cent, on the same proportion of the…
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Appeals from the Superior Court of Baltimore City. These two suits were brought by the appellant to recover from the appellee a tax of one-half of one per cent, on its gross receipts, in the one case, from the 1st of April,T872, to the 31st of December, 1872, and in the other case from the 31st of December, 1872, to the 31st of December, 1873. In the case brought on the 6th of September, 1873, the declaration claimed one-half of one per cent, on the same proportion of the whole gross receipts of the road, as the length of the company’s track in Maryland, bore to the whole length of the road,…
1Opinion of the CourtRobinson, J.
The main questions presented by this appeal are, first, whether the tax of one-half of one per centum upon the gross receipts of railroad companies, imposed by the Act of 1872, ch. 234, in lieu of all other taxes, is a valid exercise of Constitutional power ? and secondly, if so, whether the defendant corporation is,' by its charter, exempt from the payment of said tax?
The power of the Legislature to impose a tax of this character cannot be questioned, unless there is some provision in the Constitution prohibiting the exercise of such power.
A tax upon the gross receipts of railroad companies,…
2Cases cited6 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Wilmington Railroad v. Reid, SheriffSupreme Court of the United States · 1872
- State v. Cumberland & Pennsylvania RailroadCourt of Appeals of Maryland · 1874
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3Cited by38 opinions
- Williams v. Mayor of BaltimoreSupreme Court of the United States · 1933
- State v. Illinois Central RailroadIllinois Supreme Court · 1910
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Rogan v. B. O.R.R. Co.Court of Appeals of Maryland · 1947
33 more not listed; retrieve them via the Exa API.