Chicago Great Western Railway Co. v. Minnesota
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OP MINNESOTA. This suit, like that of the Great Northern Railway Company v. Minnesota, just decided, ante, p. 206, involves the constitutionality, as applied to the plaintiff in error, of Chaptei 253, General Laws of Minnesota of 1903, requiring every railroad company owning or operating any line of railway in that State to pay an annual tax, commencing with 1905, equal to four per cent of the gross earnings derived from the operation…
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ERROR TO THE SUPREME COURT OF THE STATE OP MINNESOTA. This suit, like that of the Great Northern Railway Company v. Minnesota, just decided, ante, p. 206, involves the constitutionality, as applied to the plaintiff in error, of Chaptei 253, General Laws of Minnesota of 1903, requiring every railroad company owning or operating any line of railway in that State to pay an annual tax, commencing with 1905, equal to four per cent of the gross earnings derived from the operation of such line within the State. The gross earnings received by the defendant company, during the year 1905, amounted to…
1Opinion of the CourtJustice Harlan
The rights of the plaintiff in error depend primarily upon the. construction of the act incorporating the Minnesota and Northwestern Railroad Company, Territorial Laws, 1854, c. 47, the amendatory act of 1855, c. 58, the amendatory act of 1856, c. 47, and the act of 1883, Special Laws, c. 83. That act of 1856 imposed a two per cent gross earnings tax in lieu of all other taxes. The Supreme Court of the State observed that until the present case arose it had never had occasion to construe the charter of the original company, and the acts amenda-tory thereof, nor determine whether the State…
2Cited by1 opinion
- Chicago Great Western Railway Company, Plff. In Err. v. State of MinnesotaSupreme Court of the United States · 1910