Transportation Co. v. Wheeling
Supreme Court of the United States
Error to the Supreme Court of Appeals of the State of-West Virgiui'a. This was an action of assumpsit brought for the recovery of the tax paid under protest to the city of Wheeling, by the Wheeling, Parkersburg, and Cincinnati Transportation Company, the owner of certain steamboats used by it in navigating the Ohio between that city and Parkersburg and the intermediate places on both sides of the river, in the States of West Virginia and Ohio.
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Error to the Supreme Court of Appeals of the State of-West Virgiui'a. This was an action of assumpsit brought for the recovery of the tax paid under protest to the city of Wheeling, by the Wheeling, Parkersburg, and Cincinnati Transportation Company, the owner of certain steamboats used by it in navigating the Ohio between that city and Parkersburg and the intermediate places on both sides of the river, in the States of West Virginia and Ohio. The vessels were of greater burden than twenty tons, and were duly enrolled and.licensed under the act of Congress. The company was incorporated under…
1Opinion of the CourtJustice Clifford
Power to impose taxes for legitimate purposes resides in the States as well as in the United States ; but the States cannot, without the consent of Congress, lay any duty of tonnage, nor can they levy any imposts or duties on imports or exports except ■what may be absolutely necessary for executing their inspection laws, as without the consent of Congress they are prohibited from exercising any such power. Outside of those prohibitions the power of the States extends to all objects within their sovereign power, except the means and instruments of the Federal government. State Tonnage Tax…
2Cases cited10 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Brown v. MarylandSupreme Court of the United States · 1827
- Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Smith v. TurnerSupreme Court of the United States · 1849
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3Cited by64 opinions
- Huron Portland Cement Co. v. City of DetroitSupreme Court of the United States · 1960
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Old Dominion Steamship Co. v. VirginiaSupreme Court of the United States · 1905
- Polar Tankers, Inc. v. City of Valdez, AlaskaSupreme Court of the United States · 2009
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