New York, Lake Erie & Western Railroad v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This writ of error brings up for review a judgment of the Supreme Court of Pennsylvania, affirming a judgment of the Court of Common Pleas of Dauphin County in- that State, against the New York, Lake Erie and Western Railroad Company, a New'York corporation, for the amount of certain taxes assessed by and alleged to be due to Pennsylvania for the year 1888 in respect to certain bonds and evidences of indebtedness…
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This writ of error brings up for review a judgment of the Supreme Court of Pennsylvania, affirming a judgment of the Court of Common Pleas of Dauphin County in- that State, against the New York, Lake Erie and Western Railroad Company, a New'York corporation, for the amount of certain taxes assessed by and alleged to be due to Pennsylvania for the year 1888 in respect to certain bonds and evidences of indebtedness issued by that company, and which were ascertained by the court to have been held and owned by residents of that State. The…
1Opinion of the CourtJustice Harlan
The principal question in the case is whether the Commonwealth of Pennsylvania may, consistently with the Constitution of the United States, impose upon the New York, Lake Erie and Western Railroad Company the duty — when paying in the city of New Yorh the interest due upon scrip, bonds, or certificates of indebtedness held by residents of Pennsylvania — of deducting from the interest so paid the amount assessed upon bonds and moneyed capital in the hands of such residents of Pennsylvania.
The court recognizes the far-reaching consequences of its determination of this question, and has,…
2Cases cited12 opinions
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Hauenstein v. LynhamSupreme Court of the United States · 1880
- Minot v. Philadelphia, Wilmington & Baltimore RailroadSupreme Court of the United States · 1874
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Dana Leigh Thompson v. County of Franklin, William A. Hughes, Treasurer of Franklin CountyCourt of Appeals for the Second Circuit · 1994
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
- Great Southern Life Insurance v. City of AustinTexas Supreme Court · 1922
- Buck v. BeachSupreme Court of the United States · 1907
34 more not listed; retrieve them via the Exa API.