Osborne v. Mobile
Supreme Court of the United States
Error to the Supreme Court of the State of Alabama. Osborne was the agent, at Mobile, Alabama, of the South-era Express Company, incorporated by the State of Georgia, and as such transacted a general forwarding and express business -within and extending beyond the limits of Alabama.
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Error to the Supreme Court of the State of Alabama. Osborne was the agent, at Mobile, Alabama, of the South-era Express Company, incorporated by the State of Georgia, and as such transacted a general forwarding and express business -within and extending beyond the limits of Alabama. An ordinance of the city of Mobile was then in force, requiring that, every express company or railroad company doing business in that city, and having a business extending beyond the limits of the State, should pay an annual license of $500, which should be deemed a first-grade license ; that every express or…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court.
In several cases decided at this term we have had occasion to consider questions of State taxation as affected by this clause of the Constitution. In one, * we held that the State could not constitutionally impose and collect a tax upon the tonnage of freight taken up within its limits and carried beyond them, or taken up beyond its limits and brought within' them; that is to say, in other words, upon interstate transportation. In another, † we held that a tax upon the gross receipts for transportation by railroad and canal companies,…
2Cases cited1 opinion
- WILLSON AND OTHERS v. the Black Bird Creek Marsh CompanySupreme Court of the United States · 1829
3Cited by49 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Di Santo v. PennsylvaniaSupreme Court of the United States · 1927
- Pickard v. Pullman Southern Car Co.Supreme Court of the United States · 1886
- Moran v. New OrleansSupreme Court of the United States · 1884
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