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Canton Railroad Co. Vs. Rogan
Cites for this judgment
- US Supreme Court
- Feb 26, 1951
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U.S. 511 (1951) U.S. Supreme Court Canton Railroad Co. v. RoganSearch
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U.S. 511 (1951) Canton Railroad Co. v. RoganSearch
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on gross receipts from interstate transportation, apportioned according to mileage within the State. Greyhound Lines v. MealeySearch
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the Baltimore Circuit Court and by the Court of Appeals of Maryland, two judges dissenting. Western Maryland Ry. Co. v. StateSearch
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this were a tax on the articles of import and export, we would have the kind of problem presented in Spalding & Bros. v. EdwardsSearch
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Richfield Oil Corp. v. StateSearch
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Hooven & Allison Co. v. EvattSearch
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U. S. 652 , and Joy Oil Co. v. StateSearch
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of a direct tax on the articles, as was held to be true of stamp taxes on foreign bills of lading, Fairbank v. UnitedSearch
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Page 340 U. S. 514 181 U. S. 283 , stamp taxes on charter parties in foreign commerce, United States v. HvoslefSearch
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U. S. 1 , and stamp taxes on policies insuring exports against maritime risks. Thames & Mersey Marine Ins. Co. v. UnitedSearch
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themselves. Moreover, Crew Levick Co. Pennsylvania, 245 U. S. 292 , following the reasoning of Brown v. MarylandSearch
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business of selling goods in foreign commerce when gross receipts were taxes. Cf. Anglo-Chilean Nitrate Sales Corp. v. AlabamaSearch
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of the process of exportation and importation. In support of the argument, it refers to language in Spalding & Bros. v. EdwardsSearch
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supra, and Richfield Oil Corp. v. StateSearch
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loading for export and unloading for import are immune from tax by reason of the Import-Export Clause. Cf. Joseph v. CarterSearch
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enterprise may be sustained if fairly apportioned to the business done within the taxing state, see Western Live Stock v. BureauSearch
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is an approved method. Central Greyhound Lines of New York v. MealeySearch
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P. R. Co. V. ICCSearch
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Texas & P. R. Co. v. UnitedSearch
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This opinion applies also to No. 205, Western Maryland R. Co. v. RoganSearch
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U.S. Supreme Court Canton Railroad Co. v. RoganSearch
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the State. Greyhound Lines v. MealeySearch
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Western Maryland Ry. Co. v. StateSearch
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Spalding & Bros. v. EdwardsSearch
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and Joy Oil Co. v. StateSearch
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Fairbank v. UnitedSearch
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Thames & Mersey Marine Ins. Co. v. UnitedSearch
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of Brown v. MarylandSearch
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Cf. Anglo-Chilean Nitrate Sales Corp. v. AlabamaSearch
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and Richfield Oil Corp. v. StateSearch
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of the Import-Export Clause. Cf. Joseph v. CarterSearch
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Western Live Stock v. BureauSearch
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Central Greyhound Lines of New York v. MealeySearch
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Texas & P. R. Co. v. ICCSearch
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