Pennsylvania Railroad v. Commonwealth

Opinion by

Lowrie, C. J.

Though this charter does say that all tonnage carried on this railroad shall be subject to a toll or duty of three mills per ton, per mile, yet it is quite apparent that this is not intended as a means of taxing commerce or the goods carried, but simply as a mode of taxing the company according to the magnitude of its business. We say this is apparent, because the. State is not tó look to the goods carried or their owners for the tax, but only to the company, so as to measure a portion of its taxes by the amount of a particular portion of its business. The charter is…