Legal Opinion

Galveston, Harrisburg & San Antonio Railway Co. v. Texas

Supreme Court of the United States

Decided May 18, 1908No. 207PublishedCited by 282 opinions

ERROR TO THE SUPREME COURT OP THE STATE OP TEXAS. The facts are stated in the opinion.

1Opinion of the CourtJustice Holmes

This is an action against certain railroads to recover taxes and penalties. The Supremo Court of the State held the penal ties to be void under the state constitution, but upheld the tax. 97 S. W. Rep. 71. The railroads bring the case here mainly on the ground that the law upon which the action is based is an attempt to regulate commerce among the States.

The act in question is entitled “An Act imposing a tax upon railroad corporations . . . and other persons . . . owning ... or controlling any line of railroad in this State . . . equal to one per cent, of their gross receipts ... and…

Also in this document: Dissent.

2Cases cited18 opinions

  1. Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
  2. Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
  3. Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
  4. Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
  5. Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895

13 more not listed; retrieve them via the Exa API.

3Cited by282 opinions

  1. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  2. Protective Committee for Independent Stockholders of TMT Trailer Ferry, Inc. v. AndersonSupreme Court of the United States · 1968
  3. Low v. HenryTexas Supreme Court · 2007
  4. The Minnesota Rate CasesSupreme Court of the United States · 1913
  5. Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938

277 more not listed; retrieve them via the Exa API.

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