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Erie Railway Company v. Pennsylvania

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eBook details

  • Title: Erie Railway Company v. Pennsylvania
  • Author : United States Supreme Court
  • Release Date : January 01, 1874
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 64 KB

Description

Mr. W. W. McFarland, for the railroad company, plaintiff in error, argued–– 1st. That the legislature of Pennsylvania did not intend to bring this road within the tax provisions of the act of 1868, because the company was not 'doing business' in that State in the sense intended in the act, but was, as to nearly all the freight from the transportation of which the gross receipts accrued, merely using the right of way through a small portion of the territory of Pennsylvania. 2d. That the railway company had purchased this right of way from the State of Pennsylvania and paid her for it, and that giving to the act of 1868 the construction which the accounting officers and the Supreme Court of the State on the appeal of this company gave to it, was really impairing an obligation which the State had impliedly made by its act of 1846; an obligation not to tax the road otherwise than it was taxed by the two sections of that act; a taxation constant and heavy. The counsel relied much upon the case of the New York and Erie Railroad Company v. Sabin,2 where the Supreme Court thus defined the relations of the State to this corporation:


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