158 U.S. 431 (1895), 263, New York, Lake Erie & Western
|Docket Nº:||No. 263|
|Citation:||158 U.S. 431, 15 S.Ct. 896, 39 L.Ed. 1043|
|Party Name:||New York, Lake Erie & Western|
|Case Date:||May 27, 1895|
|Court:||United States Supreme Court|
Railroad Company v. Pennsylvania
Argued April 5, 1895
ERROR TO THE SUPREME COURT
OF THE STATE OF PENNSYLVANIA.
A statute of Pennsylvania imposing a tax upon the tolls received by the New York, Lake Erie and Western Railroad Company from other railroad companies, for the use by them respectively of so much of its railroad and tracks as lies in the State of Pennsylvania, for the passage over them of trains owned and hauled by such companies respectively, is a valid tax, and is not in conflict with the interstate commerce clause of the Constitution when applied to goods so transported from without the State of Pennsylvania.
The New York, Lake Erie and Western Railroad Company, a corporation of the State of New York doing business in the State of Pennsylvania, appealed from a settlement of account made by the auditor general of the latter state, assessing
certain taxes, to the Court of Common Pleas of Dauphin County, Pennsylvania. The case was heard by agreement without a jury, the court finding both the law and the facts.
The following were the finding of fact:
1. The defendant is a corporation of the State of New York, engaged in the business of transporting freight and passengers. Its railroad runs through the County of Susquehanna in this state.
2. It leases and operates as one of its branches a railroad, lying wholly within this state, known as the "Jefferson Branch," which extends from Carbondale to a connection with the defendant's main line in said County of Susquehanna. At Carbondale, the Jefferson Branch connects with the railroad of the Delaware and Hudson Canal Company, a corporation engaged in mining and transporting coal, and also in transporting freight and passengers.
3. The canal company makes use of the Jefferson Branch in the manner, for the purposes, and upon the terms specified in an agreement made April 7, 1885. This agreement is made a part of this finding.
4. Under the eighth clause of said agreement, the canal company paid to the defendant, for the transportation of coal and merchandise during the six months ending June 30, 1889, the sum of $69,462.11. Of this amount, $69,100 was in respect of coal and merchandise transported by the canal company over the said Jefferson Branch in transit to points in other states; the said coal and merchandise, when taken upon the cars and upon said Jefferson Branch, being destined and intended for shipment by continuous transportation upon a single waybill from points in Pennsylvania to points in other states, and having been actually so transported to, and delivered at, points in other states, and $362.11 was paid in respect of coal and merchandise taken up and put down within the State of Pennsylvania. The canal company has paid to the state a tax upon its gross receipts for the transportation of the coal and merchandise in respect of which it paid to the defendant the said sum of $362.11.
5. Under the sixteenth clause of said agreement, the canal
company paid to the defendant the sum of $2,000, of which $1,000 was made up of half fares collected from local passengers taken up and put down within the State of Pennsylvania, and $1,000 was in respect of passengers carried interstate by continuous transportation into, out of, or through the State of Pennsylvania.
6. The defendant also leases and operates as one of its branches a railroad known as the "Buffalo, Bradford and Pittsburgh Branch," extending from Buttsville or Gilesville, Pennsylvania, to a connection with defendant's main line at Carrollton, in the State of New York. At Crawford Junction, Pennsylvania, a point on this branch, the railroad of the Buffalo, Rochester and Pittsburgh Railway Company (formerly the Rochester and Pittsburgh Railroad Company) connects with said branch. This last-mentioned corporation is engaged in the transportation of freight and passengers.
7. The Buffalo, Rochester and Pittsburgh Railway Company makes use of part of the Buffalo, Bradford and Pittsburgh Branch in the manner, for the purpose, and upon the terms specified in an agreement made October 20, 1882, which agreement is made a part of this finding. The part used lies partly in this state and partly in the State of New York.
8. Under this agreement, the amount paid to the defendant by the Buffalo, Rochester and Pittsburgh Railway Company during the six months ending June 30, 1889, was $2,700, being one semiannual payment. For the same period, the Buffalo, Rochester and Pittsburgh Railway Company...
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