New York Ex Rel. Pennsylvania R. Co. v. Knight

Citations

• 192 U.S. 21
• 24 S. Ct. 202
• 48 L. Ed. 325
• 1904 U.S. LEXIS 1029

Syllabus

<p>Although a railroad corporation may be largely engaged in interstate commerce it is amenable to state regulation and taxation as to any of its service -which is wholly performed within the State and not as a part of interstate commerce.</p> <p>A cab service maintained by the Pennsylvania Railroad Company to take passengers to and from its terminus in the city of New York, for which the charges are separate from those of other transportation and wholly for service within the State of New York is not interstate commerce, although all persons using the cabs within the company’s regulations are ■ either going to or coming from the State of New Jersey by the company’s ferry; such cab service is subject to the control of the State of New York and the railroad company is not exempt, on account of being engaged in interstate commerce, from the state privilege tax of carryhig on the business of running cabs for hire between points wholly within the State.</p>