Norfolk & Western Railroad v. Pennsylvania

Citations

• 136 U.S. 114
• 10 S. Ct. 958
• 34 L. Ed. 394
• 1890 U.S. LEXIS 2203

Syllabus

<p>A railroad which is a link in a through line of road by which passengers . and freight are carried into a State from other States and from that State to other States, is engaged in the business of interstate conimerce; and a tax imposed by such State upon the corporation owning such road for the privilege of keeping an office in the State, for the \use of\ its officers, stockholders, agents' and employés (it being a corporation created by another State) is a tax upon commerce among the States, and as such is repugnant to the Constitution of the United States.</p>