Legal Opinion

Pullman Co. v. Adams

Supreme Court of the United States

Decided March 2, 1903No. 138PublishedCited by 43 opinions

ERROR TO THE SUPREME COURT OF THE STATE OF MISSISSIPPI. The casu’iá'-stated in the opinion of the court.

1Opinion of the CourtJustice Holmes

This is an action for taxes brought by the revenue agent of ■ the State, of Mississippi against the Pulhnan .Company. The defendant in due form raised the objection that the tax law was void as an interference with commerce between the States. Judgment was given for the plaintiff in the local state court, and the judgment was affirmed by the Supreme Court of the State. - 78 Mississippi, 814. The case then was brought here by writ of error.

The tax in question was imposed by the following sections of the Mississippi Code of 1892: “ § 3317. A tax on privileges is levied as follows, to' wit: . .…

2Cases cited2 opinions

  1. Crutcher v. KentuckySupreme Court of the United States · 1891
  2. Osborne v. FloridaSupreme Court of the United States · 1897

3Cited by43 opinions

  1. Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
  2. Ozark Pipe Line Corp. v. MonierSupreme Court of the United States · 1925
  3. Postal Telegraph-Cable Co. v. City of RichmondSupreme Court of the United States · 1919
  4. Cooney v. Mountain States Telephone & Telegraph Co.Supreme Court of the United States · 1935
  5. Kehrer v. StewartSupreme Court of the United States · 1905

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