New York Ex Rel. Pennsylvania R. Co. v. Knight
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. This is a writ of error to the Supreme Court of the State of New York to review a judgment of that court affirming the assessment by the Comptroller of the State of New .York of a certain tax against the -relator, The 'Pennsylvania- Railfoad Company, The contention of the plaintiff in error is that .the tax, which is a franchise tax imposed under appropriate statutes of New York~upon the company for carrying on the…
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ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. This is a writ of error to the Supreme Court of the State of New York to review a judgment of that court affirming the assessment by the Comptroller of the State of New .York of a certain tax against the -relator, The 'Pennsylvania- Railfoad Company, The contention of the plaintiff in error is that .the tax, which is a franchise tax imposed under appropriate statutes of New York~upon the company for carrying on the business of running cabs and carriages for hire between points entirely within the State of New York, is invalid under the…
1Opinion of the Court
Mr. Justice Brewer,
after making the foregoing statement, delivered the opinion of the court. ■
The contention of the company is that this cab service- is merely an extension and therefore a part of its interstate transportation; that it is not carrying on a cab business generally in the city óf New York, but is merely furnishing the service to those who seek to take over its lines some interstate transportation, .thus commencing the transportation from their houses instead of from the "ferry landing, or like service to those who have already received such interstate transportation, thus…
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