Commonwealth v. Lehigh Valley R.

Citations

• 129 Pa. 308
• 18 A. 125
• 1889 Pa. LEXIS 955

Syllabus

<p>1. Under § 7, act of June 7, 1879, P. L. 116, a state tax may lawfully be imposed upon the gross receipts of railroad companies, etc., for transportation of freight and passenger by continuous carriage from one point in Pennsylvania through another state to another point in Pennsylvania.</p> <p>2. The fact that the persons or property, carried continuously from one point to another in the same state, may pass the boundaries of the state, does not create inter-state commerce to be regulated by Congress under § 8, article I. of the constitution of United States.</p>