United States Express Co. v. Minnesota
Supreme Court of the United States
ERROR ; TO THE SUPREME COURT OF THE STATE OF ' MINNESOTA. . The facts, which involve the constitutionality of a statute of the State of Minnesota taxing express companies, are stated in the opinion: The Minnesota statute, as construed by the courts of that State, imposes a tax upon gross receipts arising from interstate commerce. The construction given the statute is not only unnecessary but erroneous.
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ERROR ; TO THE SUPREME COURT OF THE STATE OF ' MINNESOTA. . The facts, which involve the constitutionality of a statute of the State of Minnesota taxing express companies, are stated in the opinion: The Minnesota statute, as construed by the courts of that State, imposes a tax upon gross receipts arising from interstate commerce. The construction given the statute is not only unnecessary but erroneous. Pacific Express Co. v. Seibert, 142 U. S. 339. The earnings from interstate transfer business constitute receipts derived from interstate commerce. That the carrier operated a line wholly…
1Opinion of the CourtJustice Day
This is a writ of error to the Supreme' Court, of the State of Minnesota, bringing in review- a judgment of that court sustaining a tax assessed against the XTnited States Express Company. 114 Minnesota, 346.
The Express Company is an unincorporated association, with its principal office in the State of New York, engaged in' the express business in the XTnited States. The business is carried on under contracts between the Company and railroads for the transportation by the railroad companies of goods forwarded by the Express Company, upon the payment by the Express. Company, as compensation…
2Cases cited19 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
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3Cited by157 opinions
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- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
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