M & G Convoy, Inc. v. State Tax Commission

Herlihy, J. (dissenting).

In the case of People ex rel. New York Cent. & Hudson Riv. R. R. Co. v Miller (94 App Div 587, 590-591) the court referred to the words "interstate character”, however, its decision clearly indicates that what it considered the language to mean was an intent not to tax transportation in a way forbidden by the United States Constitution and in particular the interstate commerce clause. In the case of People ex rel. Connecting Term. R. R. Co. v Miller (178 NY 194, 200-201) the court held that the "character” of the commerce would control regardless of whether or not the…