Pullman's Palace Car Co. v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This was an action brought by the State of Pennsylvania against Pullman’s Palace Car Company, a corporation of Illinois, in the Court of Common Pleas of the county of Dauphin in the State of Pennsylvania, to recover- the amount of a tax settled by the. auditor general and approved by the treasurer of that State, for the years 1870 to 1880..inclusive, on the defendant’s capital stock, taking as the basis of assessment…
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. This was an action brought by the State of Pennsylvania against Pullman’s Palace Car Company, a corporation of Illinois, in the Court of Common Pleas of the county of Dauphin in the State of Pennsylvania, to recover- the amount of a tax settled by the. auditor general and approved by the treasurer of that State, for the years 1870 to 1880..inclusive, on the defendant’s capital stock, taking as the basis of assessment such proportion of its capital stock as the number of miles of railroad over which cars were run by the defendant in…
1Opinion of the Court
Mr. Justice Gray,
after.stating the case as above, delivered. the opinion of the court.
Upon this writ of error, whether this tax was in accordance with the law of Pennsylvania is a question on which thh decision of the highest court of the State is conclusive.' The only question of which this court has jurisdiction is whether the tax was in violation of the clause of. the Constitution of. the United States granting to Congress the power to regulate commerce, among' the several States. The plaintiff in error contends that its cars could be taxed only in the State of Illinois, in which it was…
Also in this document: Dissent.
2Cases cited33 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Coe v. ErrolSupreme Court of the United States · 1886
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Brown v. HoustonSupreme Court of the United States · 1885
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3Cited by373 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
368 more not listed; retrieve them via the Exa API.