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DELAWARE, L. & c. R.R. CO. v. PENNSYLVANIA

No. 208.

198 U.S. 341 (1905)

DELAWARE, LACKAWANNA AND WESTERN RAILROAD COMPANY v. PENNSYLVANIA.

Supreme Court of United States.

Decided May 15, 1905.

Attorney(s) appearing for the Case

Mr. M.E. Olmsted, with whom Mr. W.W. Ross and Mr. A.C. Stamm were on the brief, for plaintiff in error.

Mr. Hampton L. Carson, Attorney General of the State of Pennsylvania, with whom Mr. Frederic W. Fleitz was on the brief, for defendant in error.

MR. JUSTICE PECKHAM, after making the foregoing statement, delivered the opinion of the court.

The Supreme Court of Pennsylvania bases its decision in this case on the authority of Commonwealth v. Pennsylvania Coal Co., 197 Pa. St. 551, which it regards as controlling upon the question involved. The right to include the value of the coal in question in the valuation of the capital stock of the company is based...

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