Gloucester Ferry Co. v. Pennsylvania
Supreme Court of the United States
IN ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. In March, 1865, thé Gloucester Ferry Company, the plaintiff in error here, was incorporated by the Legislature of New Jersey to establish a steamboat ferry from the town of Gloucester, in that State, to the city of Philadelphia, in Pennsylvania, with a capital stock of $50,000, divided into shares of $50 each.
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IN ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. In March, 1865, thé Gloucester Ferry Company, the plaintiff in error here, was incorporated by the Legislature of New Jersey to establish a steamboat ferry from the town of Gloucester, in that State, to the city of Philadelphia, in Pennsylvania, with a capital stock of $50,000, divided into shares of $50 each. During that year it established, and has ever since maintained, a ferry between those places, across the river Delaware, leasing or owning steam ferry-boats for that purpose. At each place it has a slip or dock on which…
1Opinion of the CourtJustice Field
He stated the facts as above recited, and continued:
The Supreme Court of. the State, in giving its decision in this case, stated that the single. question presented for consideration was whether the company did business within the State of Pennsylvania during the p eriod for which the taxes were imposed; and it held that it did do business there because it landed and received passengers and freight at its wharf in Philadelphia, • observing that its whole income was derived from the transportation of freight and passengers from its wharf .at Gloucester to its wharf at Philadelphia, and from…
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