People ex rel. Pennsylvania R. Co. v. Wemple
New York Supreme Court
Certiorari by the Pennsylvania Railroad Company to review the decision of the comptroller of the state of Hew York settling an account against and assessing a tax upon the relator of $40,836.83 under the alleged authority of chapter 542 of the Laws of 1880, and the various acts amendatory thereof and supplementary thereto. Reversed.
1Concurrence
Herrick, J.,
(concurring.) Concededly the tax imposed by the comptroller upon the relator is not a franchise tax, nor a tax upon its property located in this state. It is a tax upon its business. What is that business? The relator is engaged in transporting freight and passengers through the states of New Jersey and Pennsylvania. It has terminal facilities in the city of New. York, where it discharges freight and passengers brought over its lines from without the state, and receives freight and passengers to be transported over its lines to places beyond the state, but none to be transported…
2Cases cited4 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- People ex rel. Southern Cotton Oil Co. v. WempleNew York Supreme Court · 1891