State Tax on Railway Gross Receipts. Reading Railroad Company v. Pennsylvania
Supreme Court of the United States
Error to the Supreme Court of Pennsylvania; tbe case being thus: By an act of the legislature of Pennsylvania, passed on the 23d day of February, 1866, entitled “ An act to amend the revenue laws of the Commonwealth,” a tax was imposed upon the gross receipts of certain companies.
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Error to the Supreme Court of Pennsylvania; tbe case being thus: By an act of the legislature of Pennsylvania, passed on the 23d day of February, 1866, entitled “ An act to amend the revenue laws of the Commonwealth,” a tax was imposed upon the gross receipts of certain companies. The second section was as follows: “ In addition to the taxes now provided by law, every railroad, canal, and transportation company incorporated under the laws of this Commonwealth, and not liable to the tax upon income under existing laws, shall pay to the Commonwealth a tax of three-fourths of one per centum upon…
1Opinion of the CourtJustice Strong
The question is whether the act of the legislature of Pennsylvania passed February 28d, 1866, under which a tax was levied upon the Philadelphia and Reading Railroad Company of three-quarters of one per cent, upon the gross receipts of the company, during the six months ending December 81st, 1867, is in conflict with the third clause of the eighth section, article first, of the Constitution of the United States, which confers upon Congress power to “regulate commerce with foreign nations, and among the several States, and wfith the Indian tribes;” or whether it is in conflict with the second…
2Cases cited1 opinion
- Brown v. MarylandSupreme Court of the United States · 1827
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