Lehigh Valley Railroad v. Commonwealth

Citations

• 1 Monag. 45
• 17 A. 179
• 1888 Pa. LEXIS 764

Syllabus

<p>The Act of June 7,1879, l 7, providing for a tax upon gross receipts derived from tolls and transportation, telegraph business and express business, is valid so far as it applies to receipts arising from the transportation of freight and passengers by continuous carriage from one point in the state to another point in the state, which is internal commerce, although such transportation was conducted out of the state and in again in course of transit.</p> <p>Receipts arising from the transportation of freight and passengers between points within and points without the state, or inter-state commerce, are not taxable by the state.</p>