READING RAILROAD COMPANY v. PENNSYLVANIA


82 U.S. 284 (1872)

15 Wall. 284

READING RAILROAD COMPANY v. PENNSYLVANIA.

Supreme Court of United States.


Attorney(s) appearing for the Case

Messrs. James E. Gowen and R.A. Lamberton, for the plaintiff in error:

Messrs. F. Carroll Brewster and Lewis Waln Smith, contra:


Mr. Justice STRONG delivered the opinion of the court.

The question is whether the act of the legislature of Pennsylvania passed February 23d, 1866, under which a tax was levied upon the Philadelphia and Reading Railroad Company of three-quarters of one per cent. upon the gross receipts of the company, during the six months ending December 31st, 1867, is in conflict with the third clause of the eighth section, article first...

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