Delaware & Hudson Canal Co. v. Commonwealth

Citations

• 1 Monag. 36
• 17 A. 175
• 1888 Pa. LEXIS 763

Syllabus

<p>The Act of June 7,1879, $ 7, providing for a tax v/pon gross receipts derived from tolls and transportation, telegraph business and express business, in so far as it attempts to impose a tax upon gross receipts derived from commerce between points within and points without the state, or i/nter-state commerce, is void, under the commercial clause of the constitution of the United States, article 1, \\ 8.</p> <p>It seems that the Railway Gross Receipts Case, Pa. R. R. Co. v. Pa., 82 U. S. 284, has been, in effect, overruled by Fargo, Michigan, 121, U. S. 230, and Phila. and S. Mail S. S. Co. v. Pa., 122 U. S. 326; and with that case are overruled the cases of Phila. and S. M. S. S. Co. v. Com., 104 Pa. 109; Pullman P. C. Co. v. Com., 107 Pa. 148; and W. U. Tel. Co. v. Com., 110 Pa. 405.</p> <p>The tax imposed, under the Act of 1879, upon all receipts derived from commerce which is internal, commerce which is confined to the limits of the state, is valid, although the company doing the business is a foreign corporation, and the receipts are not physically within the state.</p> <p>Receipts from transportation temporarily detained while in transit, but which was destined for a point without the state, is not liable to taxation by the state.</p>