Commonwealth v. New York, P. & O. R. Co.

Citations

• 145 Pa. 38
• 22 A. 212
• 1891 Pa. LEXIS 645

Syllabus

<p>1. The amounts received by one railroad company for the use of its railroad within this state by another railroad company, for transportation either within or through the state, are taxable at the rate of eight tenths of one per cent, as gross receipts for tolls, under § 7, act of June 7, 1879, P. L. 116.*</p> <p>2. As the receipts for transportation by the company paying the tolls are taxable against that company, and the tolls- paid are taxable against the company receiving them, it is not a ease of double taxation, in violation of §1, article IX. of the state constitution, providing that “all taxes shall be uniform,” etc.</p> <p>3. As the railroad, for the use of which the receipts are paid, lies wholly within this state, the tax on such receipts is not a burden imposed by the state upon the company which pays them, and therefore is not violative of the commerce clause of § 8, article I. of the constitution of the United States.</p>