Union Pacific Railroad v. Riggs

Appellant is a Utah corporation and for many years prior to the levy of an excise tax on motor fuel was and still is engaged as a common carrier of freight and passengers for hire in the operation of a standard gauge steam railroad, extending, among other places, from Council Bluffs, Iowa, through Idaho to the Pacific Northwest, and from Los Angeles, California through Idaho to points in Montana, together with numerous branch lines both within and without the State of Idaho. Over and upon said line of railroad, particularly in the State of Idaho, appellant operates gasoline-electric propelled…