Transportation Co. v. Wheeling

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that tax is only impermissible duty of tonnage when it is taxed as instrument of commerce without reference to value of property
• “Property ... when belonging to a citizen of the State living within her territory ... is the subject of State taxation” (emphasis added)
• “Taxation, beyond all doubt, is the exercise of a sovereign power . . . .”
• upholding a property tax on ships

Source: CourtListener parenthetical corpus (CC0).