Norfolk & Western Railway Co. v. North Carolina Ex Rel. Maxwell
Supreme Court of the United States
1Opinion of the CourtJustice Caedozo
The question is whether a statute of North Carolina laying a tax upon the net income of interstate railway companies has been so .applied to the appellant as to violate the prohibitions of the Constitution of the United States.
The Norfolk & Western Railway Company, a Virginia corporation, has lines of railway in North Carolina, Virginia, Maryland,”West Virginia, Kentucky and Ohio. Its lines in North Carolina aré branches,'connecting with the main line at Roanoke, Lynchburg and Abingdon, and running'from .those points of junction to Winston-Salem, Durham and- Elkland. For the years 1927,1928,…
2Cases cited13 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
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- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
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