Philadelphia & Southern Steamship Co. v. Pennsylvania
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OR PENNSYLVANIA. The question in this case was, whether a state can constitutionally impose upon a steamship company, incorporated under its laws, a tax upon the gross receipts of such company derived from the transportation of persoas and property by sea, between different states, and to' and from foreign countries.
Read the full summary
ERROR TO THE SUPREME COURT OP THE STATE OR PENNSYLVANIA. The question in this case was, whether a state can constitutionally impose upon a steamship company, incorporated under its laws, a tax upon the gross receipts of such company derived from the transportation of persoas and property by sea, between different states, and to' and from foreign countries. By an act of the legislature of Pennsylvania, passed March 20, 1877, it was, amongst other things, enacted as follows,- to wit: “ That every railroad company, canal company, steamboat company, slack-water navigation company, transportation…
1Opinion of the CourtJustice Bradley
The question which underlies the immediate question in the case is, whether the imposition of the tax upon the steamship company’s receipts amounted to a regulation of or an interference with, interstate and foreign commerce, and was thus' in conflict with the power granted by the Constitution to Congress ? The tax was levied directly upon the receipts derived by the company from its fares and freights for the transportation of persons and goods between different states, and between the states and foreign countries, and from the charter of its vessels which was for the same purpose. This…
2Cases cited28 opinions
- Munn v. IllinoisSupreme Court of the United States · 1877
- Paul v. VirginiaSupreme Court of the United States · 1869
- Brown v. MarylandSupreme Court of the United States · 1827
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
23 more not listed; retrieve them via the Exa API.
3Cited by235 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Hooper v. CaliforniaSupreme Court of the United States · 1895
230 more not listed; retrieve them via the Exa API.