Morgan v. Parham
Supreme Court of the United States
. Error to the Circuit Court for the Southern District of -Alabama; the case being thus: ■ The Constitution ordains that “Congress shall have power.to regulate commerce between the States.”
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. Error to the Circuit Court for the Southern District of -Alabama; the case being thus: ■ The Constitution ordains that “Congress shall have power.to regulate commerce between the States.” An act of Congress passed December 31st, 1792,* enacts that “Every ship or vessel shall be registered by the collector of the district in which such ship or vessel shall belong at the time of her registry, and her port shall be that nearest to which her owner, husband, or acting and managing owner usually resides, and the name of the vessel and the port to which she shall so ■belong shall be painted on her…
1Opinion of the CourtJustice Hunt
' The fact that the vessel was physically within the limits of- the city of Mobile, at the time the tax was levied, does not decide the question. Thus, if a traveller on that day had been passing through that city in his private carriage, or an emigrant with his worldly goods on a wagon, it is not contended that the property of either of' these persons would be subject to taxation as property within the city! It is conceded by the respective counsel that it would not have'been.
On the other hand this vessel, although a vehicle of commerce, was not exempt from taxation on that score. A…
2Cases cited1 opinion
- Gibbons v. OgdenSupreme Court of the United States · 1824
3Cited by86 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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