Maine v. Grand Trunk Railway Co.
Supreme Court of the United States
ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE DISTRICT OE MAINE. The court stated the case as follows: The defendant is a corporation created under the laws of Canada, and has its principal place of business at Montreal, in that Province.
Read the full summary
ERROR TO THE CIRCUIT COURT OE THE UNITED STATES EOR THE DISTRICT OE MAINE. The court stated the case as follows: The defendant is a corporation created under the laws of Canada, and has its principal place of business at Montreal, in that Province. Its railroad in Maine was constructed by the Atlantic and St. Lawrence Railroad Company, under a charter from that State, which authorized it to construct and operate a railroad from the city of Portland to the boundary line of the State; and, with the permission of New Hampshire and Vermont, it constructed a railroad from that city to Island Pond…
1Opinion of the CourtJustice Field
The tax, for the collection of which this action is brought, is an excise tax upon the defendant corporation for the privilege of exercising its franchises within the State of Maine. It is so declared in the statute which imposes it; and that.a tax of this character is within the power of the State to levy there can be no question. The designation does not always indicate merely an inland imposition or duty on the consumption of commodities, but often denotes an impost for á license to pursue certain callings, or to deal in special commodities, or to exercise particular franchises. It is used…
Also in this document: Dissent.
2Cases cited6 opinions
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- Norfolk & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1890
1 more not listed; retrieve them via the Exa API.
3Cited by231 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- South Carolina State Highway Department v. Barnwell Bros.Supreme Court of the United States · 1938
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
226 more not listed; retrieve them via the Exa API.