Shirks Motor Express Corp. v. Messner

Opinion by

Mr. Justice Chidsey,

The appellants, Shirks Motor Express Corporation and Interstate Motor Freight System, Inc., filed sep*453arate bills in equity against tbe Secretary of Revenue and the Auditor General of the Commonwealth of Pennsylvania to enjoin them from enforcing the Act of June 22, 1931, P. L. 694, as amended by the Act of December 27, 1951, P. L. 1761, 72 PS §2185 et seq., which imposes an excise tax on the gross receipts of common carriers by motor vehicle, on the ground that the Act, as amended, violates the Commerce Clause, the Equal Protection Clause and the Due Process…