Erie Railway Co. v. Commonwealth

Citations

• 66 Pa. 84
• 1870 Pa. LEXIS 280

Syllabus

<p>1. The Brie Railway Company (of New York) is subject to general taxation, notwithstanding its annual tax for the right of way through the state and the tax on its stock.</p> <p>2. A surrender of the general taxing power by any legislative act cannot be implied. s</p> <p>3. The payment for a charter does not imply a surrender of power to tax the corporation by a general tax law.</p> <p>4. The language of a judicial opinion arguendo, is to be understood with reference to the particular question for adjudication.</p> <p>5. Bank of Easton v. Commonwealth, 10 Barr 442, New York and Erie Railroad v. Sabin, 2 Casey 242, Gordon v. Appeal Tax Court, 3 How. 133, remarked on.</p>