People Ex Rel. Pennsylvania Railroad v. Knight
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 14, 1902, which affirmed a determination of the defendant in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 14, 1902, which affirmed a determination of the defendant in assessing a franchise tax against the relator. The facts, so far as material, are stated in the opinion. It being admitted that the tax levied is upon the right of the relator to do business in this state if its business done here is of an interstate character, there can be no dispute as a matter of law that, it is not taxable by the state for doing it. (People ex rel. v. Wemple, 138 N. Y. 1.) Vehicles, though…
1DissentBartlett, J.
The relator is a foreign corporation, chartered by the state of Pennsylvania, and engaged in the transportation of freight, mails and passengers in the states of New York, New Jersey, Pennsylvania, Delaware and Maryland. Its rail terminus is in the state of New Jersey, at Jersey City, from which point it conveys passengers and their baggage by ferry boats operated by it to various points in the city of New York, including Twenty-third street and North river.
The sole business of the relator in the city of New York, with reference to passengers and their baggage, was taking them from and…
2Cases cited8 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Lord v. Steamship Co.Supreme Court of the United States · 1881
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