Pullman Co. v. Adams

Citations

• 189 U.S. 420
• 23 S. Ct. 494
• 47 L. Ed. 877
• 1903 U.S. LEXIS 1366

Syllabus

<p>By sections 3817, 3387 of the Mississippi Code of 1892, a tax is imposed “on each sleeping and palace car company carrying passengérsfrom one point to another within the State, one hundred dollars, and twenty-five cents per mile for each mile of railroad track [in the State] over which the company runs its cars.” Section 195' of the state constitution declares sleeping car companies to be common carriers. On the assumption that such companies would be held free to abandon the business taxed if they see fit, the tax is not void as an interference with commerce between the States. Crutcher v. Kentucky, 141 U. S. 47, distinguished; Osborne v. Florida, 164 U. S. 650, followed.</p>