WESTERN MARYLAND R. CO. v. ROGAN.

No. 205.

340 U.S. 520 (1951)

WESTERN MARYLAND RAILWAY 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

William C. Purnell argued the cause and filed a brief for appellant.

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


MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This is a companion case to Canton R. Co. v. Rogan, ante, p. 511. This appellant likewise challenges the validity under Art. I, § 10, cl. 2 of the Constitution of the application of the Maryland franchise tax* to the extent that the gross receipts by which the tax is measured include revenues derived from the transportation...

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