Old Dominion Steamship Co. v. Virginia
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF VIRGINIA. On March 17, 1904, the Supreme Court of Appeals of the State of Virginia, in a matter appealed from a finding of the State Corporation Commission, entered the following findings and order: "That the Old Dominion Steamship Company was a nonresident corporation, having been incorporated by the senate and house of representatives of the State of Delaware; that it was then and had been for many years theretofore…
Read the full summary
ERROR TO THE SUPREME COURT OF APPEALS OF THE STATE OF VIRGINIA. On March 17, 1904, the Supreme Court of Appeals of the State of Virginia, in a matter appealed from a finding of the State Corporation Commission, entered the following findings and order: "That the Old Dominion Steamship Company was a nonresident corporation, having been incorporated by the senate and house of representatives of the State of Delaware; that it was then and had been for many years theretofore engaged in the transportation of passengers and freight. on the Atlantic Ocean and communicating navigable waters, between…
1Opinion of the CourtJustice Brewer
The facts being' settled, the only question is- one of law. Can Virginia legally subject these vessels to state taxation? The general rule is that tangible personal property is subject to taxation by the State in which it is, no matter where the domicil of the owner may be. . This rule is not affected by the fact that the property is employed in interstate transportation. Pullman’s Palace Car Company v. Pennsylvania, 141 U. S. 18, in which Mr. Justice Gray, speaking for the court, said (p. 23):
“It is equally well settled that there is nothing in the Constitution or laws of the United States…
2Cases cited9 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Smith v. TurnerSupreme Court of the United States · 1849
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Hays v. the Pacific Mail Steam-Ship Co.Supreme Court of the United States · 1855
4 more not listed; retrieve them via the Exa API.
3Cited by99 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
94 more not listed; retrieve them via the Exa API.