Legal Opinion
Canton Railroad v. Rogan
Supreme Court of the United States
Decided February 26, 1951No. 96PublishedCited by 67 opinions
1Opinion of the CourtJustice Douglas
The State of Maryland imposes on steam railroad companies a franchise tax, measured by gross receipts, apportioned to the length of their lines within the State. Appellant Canton Railroad Company, a Maryland corporation, challenges the validity of the tax under the Import-Export Clause of the Constitution, Art. I, § 10, cl. 2, insofar as the gross income by which the tax is measured includes revenues derived from the handling of goods moving in foreign trade.
Canton is a common carrier of freight operating entirely within the City of Baltimore, Maryland. It maintains a marine terminal in the…
2Cases cited14 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Fairbank v. United StatesSupreme Court of the United States · 1901
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
9 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
- Portland Pipe Line Corp. v. Environmental Improvement CommissionSupreme Judicial Court of Maine · 1973
- Itel Containers International Corp. v. HuddlestonSupreme Court of the United States · 1993
62 more not listed; retrieve them via the Exa API.