CANTON R. CO. v. ROGAN

No. 96.

340 U.S. 511 (1951)

CANTON RAILROAD CO. v. ROGAN ET AL., CONSTITUTING THE STATE TAX COMMISSION OF MARYLAND.

Supreme Court of United States.

Decided February 26, 1951.


Attorney(s) appearing for the Case

John Henry Lewin argued the cause and filed a brief for appellant.

Hall Hammond, Attorney General of Maryland, and Harrison L. Winter, Assistant Attorney General, argued the cause and filed a brief for appellees.


MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The State of Maryland imposes on steam railroad companies a franchise tax, measured by gross receipts, apportioned to the length of their lines within the State.1 Appellant Canton Railroad Company, a Maryland corporation, challenges the validity of the tax under the Import-Export Clause of the Constitution, Art. I, § 10, cl. 2, insofar as the gross income by which the tax is...

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