Copyright
Thomas Johnson Michie.

A treatise on the law of carriers (Volume 4) online

. (page 89 of 214)
Online LibraryThomas Johnson MichieA treatise on the law of carriers (Volume 4) → online text (page 89 of 214)
Font size
QR-code for this ebook


ject to the taxing power of the state ; and the interstate commerce clause of the
federal constitution can be invoked only to protect such property from unjust
discrimination.^''

Property Delayed in Transit for Purpose of Separation. — The tax on
property belonging to the citizens of another state in its transit to markets in
other states, which is delayed within this state merely for the purpose of separa-
tion and assortment, is a tax on commerce. '-'^ Complainant shipped coal from
Pennsylvania to its own order to a dock in New Jersey, where it was transferred

transportation companies on freight exercise of the rights of taxation and

hauled through the state was held to ef- eminent domain, as an incident to which

feet a matter national in its character, re- a state may require companies operating

quiring uniformity of regulation, and to public works and exercising franchises

be therefore invalid, though not in con- under her grant to contribute to her reve-

flict with any regulation prescribed by nues, and is not invalid, as an attempt to

congress. Case of the State Freight Tax regulate commerce. Commonwealth v.

(U. S.), 15 Wall. 232, 21 L. Ed. 146. Erie R. Co., 62 Pa. 286, 1 Am. Rep. 399,

In the Case of State Freight Tax (U. reversed in Case of the State Freight Tax

S.), 15 Wall. 232, 21 L. Ed. 146, the judg- (U. S.), 15 Wall. 232, 21 L. Ed. 146. _

ment was rested upon the ground that 95. Tax on freight and tax on receipts

the tax was always added to the cost of distinguished. — State Tax on Railway

transportation, and thus was a tax in ef- Gross Receipts (U. S.), 15 Wall. 284, 21

feet upon the privilege of carrying the L. Ed. 104.

goods through the state. Wabash, etc., 96. Tax on goods before entering com-

R. Co. V. Illinois, 118 U. S. 557, 30 L- merce.— Rothermel v. Mcycrle, 136 Pa.

Ed. 244, 7 S. Ct. 4. 250, 20 Atl. 583, 9 L. R. A. 366.

93. Case of the State Freight Tax (U. 97. After property has ceased to be in-
S.), 15 Wall. 232, 21 L. Ed. 146; Ratter- terstate commerce.— Darnell v. State, 174
man v. Western Union Tel. Co., 127 U. Ind. 143, 90 N. \\. 769.

S. 411, 32 L. Ed. 229, 8 S. Ct. 1127. Where goods have been brought within

94. Commonwealth v. Erie R. Co., 62 the state, and have entered into the body
Pa. 286, 1 Am. Rep. 399, reversed in Case of the merchandise therein situate, they
of the State Freight Tax (U. S.), 15 Wall. lose their character as articles of inter-
232, 21 E. I'.d. 146. state commerce, and become subject to

The Tonnage Tax Law, Act April 25, taxatif)n within the state. Phillips v.

1864, laying a charge on certain classes of Raynes. 120 N. Y. S. 1053. 136 App. Div.

common carriers for freight carried over 417.

their lines, levied on all and rated equi- 98. Property delayed in transit for pur-

tably according to the character of the pose of separation. — Detmold v. Engie, 34

freight and expense of moving it, is an N. J. E. 425.



§§ 3950-3951



CARRIERS.



3568



from the cars either into bottoms for continued transportation to consignees then
determined upon, or, when no bottoms were available, the coal was dumped onto
a dock, from which it was later transferred to bottoms as occasion required. The
coal so temporarily stored at the dock ceased to be "interstate commerce," not-
withstanding the intention to transship, and was therefore subject to state taxa-
tion, under the rule that, to claim exemption from taxation under the commerce
clause of the federal Constitution, there must be a continuous movement of the
merchandise in interstate commerce, pursuant to an existing contract of sale or
consignment.^''

Tax on Weight of Goods. — A state statute requiring transportation com-
panies doing business in the state, to pay a fixed sum as a tax on each ton of
freight carried, without regard to the distance moved or charge made, so far as
it applies to freight taken up within the state and carried out of it, or taken up
outside the state and delivered within it, or in other words all freight other than
that taken v;p and delivered within the state, is unconstitutional and void as a
regulation of interstate and foreign commerce,^ though valid as to all freight,- the
carriage of which begins and ends within the limits of the state. ^

§ 3951. Tax on Privilege and Occupation. — Tax on Privilege of En-
gaging in Interstate Commerce. — A city situated on a branch line, and not
the main line, of a foreign railway corporation engaged in business involving in-
terstate commerce, can not impose on the company a license tax on the privilege
of engaging in the business of a common carrier within its limits.^ A state law
imposing a privilege tax on railroad companies and railroad agents, other than
officers of railroads terminating in the taxing district, is not an attempt to regu-



99. Susquehanna Coal Co. v. South Am-
boy, 184 Fed. 941.

Oil shipped from Pennsylvania and
Ohio, and destined ultimately for points
in Arkansas, Louisiana, and Mississippi,
is not property in interstate commerce, so
as to be exempt from state tax or in-
spection laws while it is held at a dis-
tributing point maintained by the shipper
in Tennessee, at which point such oil is
unloaded from tank cars into various
tanks, barrels, and other receptacles, and
from which it is forwarded to its final
destination. Judgment 117 Tenn. 82, 95 S.
W. 824, affirmed in General Oil Co. v.
Crain, 209 U. S. 211, 52 L. Ed. 754, 28
S. Ct. 475.

1. Tax on weight of goods. — Case of the
State Freight Tax (U. S.), 15 Wall. 232,
21 L. Ed. 146. See, also, Wabash, etc., R.
Co. V. Illinois, 118 U. S. 557, 30 L. Ed.
244, 7 S. Ct. 4; Bowman v. Chicago, etc.,
R. Co., 125 U. S. 465, 31 L. Ed. 700, 8
S. Ct. 689, 1062; Ratterman v. Western
Union Tel. Co., 127 U. S. 411, 32 L. Ed.
229, 8 S. Ct. 1127; Cook v. Pennsylvania,
97 U. S. 566, 24 L. Ed. 1015; Machine Co.
V. Gage, 100 U. S. 676, 25 L. Ed. 754;
Gloucester Ferry Co. v. Pennsylvania, 114
U. S. 196, 29 L. Ed. 158, 5 S. Ct. 826;
Telegraph Co. v. Texas, 105 U. S. 460, 26
L. Ed. 1067; State Tax on Railway Gross
Receipts (U. S.), 15 Wall. 284, 21 L. Ed.
164.

In the Case of the State Freight Tax (U.
S.), 15 Wall. 232, 21 L. Ed. 146, the court
but applied the rule, announced in Brown
V. Maryland (U. S.), 12 Wheat. 419, 6 L.



Ed. 678, that where the burden of a tax
falls on a thing which is the subject of
taxation, the tax is to be considered as
laid on the thing rather than on him who
is charged with the duty of paying it unto
the treasury. In that case, it was said,
a tax on the sale of an article, imported
only for sale, was a tax on the article it-
self. To the same general effect are Wel-
ton V. Missouri, 91 U. S. 275, 23 L. Ed.
347; Cook v. Pennsylvania, 97 U. S. 566,
24 L. Ed. 1015, and Webber v. Virginia,
103 U. S. 344, 26 L. Ed. 565; Telegraph
Co. V. Texas, 105 U. S. 460, 26 L. Ed.
1067.

In the Case of the State Freight Tax
(U. S.), 15 Wall. 232, 21 L. Ed. 146, the
tax was not imposed for the purpose of
regulating interstate commerce, but in or-
der to raise a revenue and would have
been a legitimate exercise of an admitted
power of the state if it had not been
exerted so as to operate as a regulation
of interstate commerce. Bowman v. Chi-
cago, etc., R. Co., 125 U. S. 465, 31 L-
Ed. 700, 8 S. Ct. 689, 1062.

2. Case of the State Freight Tax (U.
S.), 15 Wall. 232, 21 L. Ed. 146, cited on
this point in Wabash, etc., R. Co. v. Illi-
nois, 118 U. S. 557, 30 L. Ed. 244, 7 S.
Ct. 4; Ratterman v. Western Union Tel.
Co., 127 U. S. 411, 32 L. Ed. 229, 8 S. Ct.
1127.

3. Tax on privilege of engaging in in-
terstate commerce. — San Bernardino v.
Southern Pac. Co., 107 Cal. 524, 40 Pac.
796, 29 L. R. A. 327.



3569 TAXATION. § 3951

late commerce in a manner in contravention to the federal constitution.'*

Tax on Privilege of Navigation. — An ordinance establishing a rate or li-
cense, as the price of the privilege of navigation certain navigable waters in the
coastwise trade, is invalid as the sole occupation sought to be subjected to the tax
is that of using and enjoying the license of the United States to employ the par-
ticular vessels in the coasting trade ; and the state thus seeks to burden with an
exaction, fixed at its own pleasure, the very right to which the party is entitled
under, and which he derives from, the constitution and laws of the United
States.-^ The ordinance of the city of New Orleans establishing a rate of licenses
for professions and other businesses, and assessing and collecting certain sums
from persons owning and running tow boats to and from the Gulf of Mexico,
and from persons owning and running job boats within the corporate limits, is a
regulation of commerce among the states, and therefore contrary to art. 1, § 8,
clause 3, of the constitution of the United States, and void.'^ The Chicago River
being a navigable stream, and its waters connecting with the harbor of Chicago,
and the vessels navigating the river and harbor having access by them to Lake
^lichigan and the states bordering on the lake and connecting lakes and rivers, an
ordinance of the city of Chicago imposing a license tax upon tug boats enrolled
and licensed in the coasting trade under the laws of the United States, for the
privilege of navigating the Chicago River and its branches, and which were at
the time a tax was exacted, engaged in the coasting and foreign trade, and in
towing vessels engaged in interstate commerce, from Lake Michigan to the Chi-
cago River and its branches, and in towing vessels similarly engaged from the
river into the lake, is invalid and cannot be sustained because of expenditures by
the city in deepening and improving the channel of the river."

Tax on Privilege of Maintaining Office. — It has been ruled that a tax im-
posed by a state on a corporation engaged in the business of interstate commerce,
for the privilege of keeping an office in the state, was a tax on commerce among
the states.^

Tax for Privilege of Using Streets of City. — A law of a state requiring
owners of vehicles using the streets of a city to pay an annual license fee, and
providing that the fees be placed to the credit of the street-repairing fund of the
public treasury of said city, is not in violation of the interstate commerce clause
of the federal constitution, when enforced against owners who are nonresidents
of the state, and not engaged in business in the state, for vehicles used by them
upon such streets in interstate transportation, and in prosecution of interstate
commerce. The license fees must be regarded as compensation for the advan-
tages and improved facilities afforded by the city for such transportation.*'

Tax on Soliciting Agent. — An agency of a line of an interstate railroad, es-
tablished in a state, for the purpose of inducing passengers to take that line at

4. Lightburne v. Taxing Dist., 72 Tenn. 7. Harman v. Chicago, 147 U. S. 396,
(4 Lea) 219. 37 L. Ed. 216, 13 S. Ct. 306.

5. Tax on privilege of navigation. — In Gibbons v. Ogden (U. S.), 9 Wheat.
Moran v. New Orleans, 112 U. S. 69, 28 1, 6 L. Ed. 23, the federal supreme court
L. Ed. 653, o S. Ct. 38; Huse v. Glover, held that vessels enrolled and liensed
119 U. S. 543, 30 L. Ed. 487, 7 S. Ct. 313; pursuant to the laws of the United States,
Harman v. Chicago, 147 U. S. 396, 37 L. had conferred upon them as full and com-
Ed. 216, 13 S. Ct. 306. See State Tonnage plete authority to carry on this trade as
Tax Cases (U. S.), 12 Wall. 204, 20 L. Ed. it was in the power of congress to con-
370; Gibbons v. Ogden (U. S.), 9 Wheat. fer. See, also, Harman v. Chicago, 147
1, 6 L. Ed. 23. U. S. 396, 37 L. Ed. 216, 13 S. Ct. 306.

6. The case falls directly within the rule 8. Tax on privilege of maintaining of-
laid down in Sinnot v. Davenport (U. S.), fice. — Norfolk, etc., R. Co. ?'. Pennsyl-
22 How. 227, 16 L. Ed. 243, and Foster v. vania, 136 U. S. 114. 34 L. Ed. 394, 10
Davenport (U. S.), 22 How. 244, 16 L. S. Ct. 958, cited in Williams v. Fears, 179
Ed. 248, which cases are followed and ap- U. S. 270, 45 L. Ed. 186. 21 S. Ct. 128.
proved. Moran v. New Orleans, 112 U. 9. Vehicles using streets of city. — Bo-
S. 69, 28 L. Ed. 653, 5 S. Ct. 38. gart v. State, 10 O. Dec. 365, 20 Wkly.

L. Bull. 458.



§ 3951 CARRIERS. 3570

a certain point, but not engaged in selling tickets for the route, or receiving or
paying out money on account of it, is an agency engaged in interstate commerce ;
and a license tax imposed upon the agent for the privilege of doing business is a
tax upon interstate commerce, and is unconstitutional. The business of the
agency was carried on with the purpose to assist in increasing the amount of pas-
senger traffic over the road, and was therefore a part of the commerce of the
road and hence of interstate commerce. ^^

Tax on Locomotive Engineer. — An act of the state legislature imposing a
license upon any locomotive engineer operating or running any engine or train
of cars on any railroad in that state was resisted, by an engineer of the Mobile
and Ohio Railroad Company, who ran an engine drawing passenger coaches on
that road from Mobile in that state to Corinth in" Mississippi, on the ground that
the statute of the state was an attempt to regulate interstate commerce, and was,
therefore, repugnant to the commercial clause of the constitution of the United
States. It was held, that the statute was not in its nature a regulation of com-
merce, as far as the statute afifected commercial transactions among the state, its
effect was so indirect, incidental and remote as not to burden or impede such com-
merce, and that it was not, therefore, in conflict with the constitution of the
United States or any law of congress.^ ^

Tax on Agent of Express Company. — The statute of a state requiring from
the agent of every express company not incorporated by the laws of such state, a
license from the auditor of public accounts, and also requiring a statement to be
made and tiled in the auditor's office showing that the company is possessed of
an equal capital of a certain sum, either in cash or safe investments, exclusive of
stock notes, before he can carry on any business for said company in the state
embraces interstate business as well as business confined wholly within the state,
and it is a prohibition against the carrying on of such business without compli-
ance with the state law. Such statute, in so far as it requires such license to be
taken out by a foreign corporation engaged in interstate commerce, is a regula-
tion of such commerce, and therefore repugnant to the commercial clause of the
United States constitution and such statute can not be sustained as a regulation
made in the fair exercise of the police power of the state. ^-

10. Tax upon agent of carrier. — Ficklen clause of the federal constitution (Const.,

V. Taxing- Dist., 145 U. S. 1, 36 L. Ed. 601, art. 1, § 8, cl. 3). though it may not be

21 S. Ct. 810; McCall v. California, 136 essential to such traffic. McCall v. Cali-

U. S. 104, 34 L. Ed. 392, 10 S. Ct. 881. fornia, 136 U. S. 104, 34 L. Ed. 392, 10

See, also, Williams v. Fears, 179 U. S. S. Ct. 881, distinguishing Pembina, etc.,

270, 45 L. Ed. 186, 21 S. Ct. 128. Milling Co. v. Pennsylvania, 125 U. S.

"To the same effect are Crutcher v. 181, 31 L. Ed. 650, 8 S. Ct. 737.

Kentucky, 141 U. S. 47, 35 L. Ed. 649, 11 11. Tax on locomotive engineer. — Smith

S. Ct. 851; Brennan v. Titusville, 153 U. v. Alabama, 124 U. S. 465, 31 L. Ed. 508,

S. 289, 38 L. Ed. 719, 14 S. Ct. 829, and 8 S. Ct. 564.

Stockard v. Morgan, 185 U. S. 27, 46 L. 12. Tax on agent of express company.

Ed. 785, 22 S. Ct. 576." Norfolk, etc., R. —Crutcher v. Kentucky, 141 U. S. 47, 35

Co. V. Sims, 191 U. S. 441, 48 L. Ed. 254, L. Ed. 649, 11 S. Ct. 851, cited in Brennan

24 S. Ct. 151. V. Titusville, 153 U. S. 289, 38 L. Ed. 719,

Order No. 1589 of the board of super- 14 S. Ct. 829.

visors of the city and county of San A license tax upon express companies

Francisco, which imposes a license tax of has been sustained, in view of a decision

$25 per quarter on every railroad agency, of the supreme court of the state, that

is a regulation of interstate commerce, in the license affected only business of the

so far as it applies to an agent who so- company within the state. Osborne v.

licits passenger traffic in San Francisco Florida, 164 U. S. 650, 41 L. Ed. 586, 17

over a railroad operated between Chicago S. Ct. 214; Leffingwell v. Warren (U. S.),

and New York, but who sells no tickets 2 Black 599, 17 L. Ed. 261; People v.

and neither receives nor pays out any Weaver, 100 U. S. 539, 541, 25 L. Ed. 705;

money or other valuable consideration on Noble v. Mitchell, 164 U. S. 367, 41 L.

account thereof. The agent's business, Ed. 472, 17 S. Ct. 110; Allen v. Pullman's

being carried on to assist, or with the pur- Palace Car Co., 191 U. S. 171, 48 L. Ed.

pose to assist, the traffic of his road, is 134, 24 S. Ct. 39.

within the protection of the commerce The court in Osborne v. Florida, 164



3571



TAXATION.



§§ 3952-3953



§ 3952. Tax on Tolls. — A state can validly impose taxes on tolls received
by one company from another for the use of the former's railroad and track
within the state, where the company paying the tolls is engaged in the transporta-
tion of merchandise from points within the state ^to points beyond and such tax
is not in conflict with the commerce clause of the constitution of the United
States.i^

§§ 3953-3979. Tax on Means and Instruments of Commerce —
§ 3953. In General.- — The state has an unquestioned right to place a prop-
erty tax on the instrumentalities engaged in commerce.^'* The exemption of



U. S. 650, 41 L. Ed. 586, 17 S. Ct. 214,
said: "The case of Crutcher v. Kentucky,
141 U. S. 47, 35 L. Ed. 649, 11 S. Ct. 851,
is not in the slightest degree opposed to
this view. The act which was held to
be in violation of the federal constitution
in that case prohibited the agent of a
foreign express company from carrying
on business at all in that state without
first obtaining a license from the state.
The company was thus prevented from
doing any business, even of an interstate
character, without obtaining the license
in question."

The case of Osborne v. Mobile (U. S.),
16 Wall. 479, 21 L. Ed. 470, brought up
for consideration an ordinance of the city,
requiring every express company, or rail-
road company doing business in that city,
and having a business extending beyond
the limits of the state, to pay an annual
license of $500; if the business was con-
f:ned within the limits of the state, the
license fee was only $100; if confined
within the city, it was $50; subject in each
case to a penalty for neglect or refusal
to pay the charge. The federal supreme
court held that the ordinance was not
unconstitutional. This was December
term, 1872. In view of the course of de-
cisions which have been made since that
time, it is very certain that such an ordi-
nance would now be regarded as repug-
nant to the power conferred upon con-
gress to regulate commerce among the
several states. Leloup v. Mobile, 127 U.
S. 640, 32 L. Ed. 311, 8 S. Ct. 1380.

When the business of the company
which is wholly within the state, is but
a mere incident to its interstate business,
such fact would not furnish any obstacle
to the valid taxation by the state of the
business of the company which is entirely
local. So long as the regulation as to the
license or taxation does not refer to and
is not imposed upon the business of the
company which is interstate, there is no
interference with that commerce by the
state statute. "It was stated by Mr. Jus-
tice Bradley, in the course of his opin-
ion in Crutcher v. Kentucky, 141 U. S.
47, 35 L. Ed. 649, 11 S. Ct. 851, that:
'Taxes or license fees in good faith im-
posed exclusively on express business car-
ried on wholly within the state would be
open to no such oljjection,' viz, an ob-
jection that the tax or license was a reg-

4 Car— 30



ulation of or that it improperly affected
interstate commerce." Osborne v. Flor-
ida, 164 U. S. 650, 41 L. Ed. 586, 17 S.
Ct. 214.

13. Tax on tolls. — New York, etc., R.
Co. V. Pennsylvania, 158 U. S. 431, 39 L.
Ed. ]04_3, 15 S. Ct. 896.

Definition of "tolls." — See New York,
etc., R. Co. V. Pennsylvania, 158 U. S.
431, 39 L. Ed. 1043, 15 S. Ct. 896.

In the case of New York, etc., R. Co.
V. Pennsylvania, 158 U. S. 431, 39 L. Ed.
1043, 15 S. Ct. 896, "the state of Pennsyl-
vania had imposed a tax upon a railroad,
situated within the borders of that state,
but leased to another railroad company
engaged in carrying on interstate com-
merce, and this tax was measured by a
reference to the amount of the tolls re-
ceived by the lessor company from the
lessee company. It was claimed that the
imposition of a tax on tolls might lead
to increasing them in an effort to throw
their burthen on the carrying company,
and thus, in effect, become a tax or charge
upon interstate commerce. But this court
held that such a tax upon tolls was too
indirect and remote to be regarded as a
tax or burthen on interstate commerce."
Thomas v. Gay, 169 U. S. 264, 42 L. Ed.
740, 18 S. Ct. 340.

14. Taxation of property engaged in
commerce. — Marye v. Baltimore, etc., R.
Co.. 127 U. S. 117, 32 L. Ed. 94, 8 S. Ct.
1037; Pullman's Palace Car Co. v. Penn-
sylvania, 141 U. S. 18, 35 L. Ed. 613, 11
S. Ct. 876; Cleveland, etc., R. Co. v.
Backus, 154 U. S. 439, 38 L. Ed. 1041, 14
S. Ct. 1122; Postal Telegraph-Cable Co.
V. Adams, 155 U. S. 688, 39 L. Ed. 311,
15 S. Ct. 263; Adams Exp. Co. v. Ohio
State Auditor, 165 U. S. 194, 41 L. Ed.
683, 17 S. Ct. 305; New York, etc.. R. Co.
V. Pennsylvania, 158 U. S. 431, 39 L. Ed.
1043, 15 S. Ct. 896; Gibbons v. Ogden (U.
S.), 9 Wheat. 1, 6 L. Ed. 23; Passenger
Cases (U. S.), 7 How. 283, 12 L. Ed. 702;
Morgan v. Parham (U. S.), 16 Wall. 471,
21 L. Ed. 303; Covington, etc.. Bridge Co.
V. Kentucky, 154 U. S. 204, 38 L. Ed. 962,
14 S. Ct. 1087; Fairbank v. United States,
181 U. S. 283, 45 L. Ed. 862, 21 S. Ct. 648.

The state has the right to tax prop-
erty, although used in interstate com-
merce. St. Louis, etc., R. Co. v. Norwood,
106 Ark. 321, 152 S. W. 110.

The state may tax property within its



§§ 3953-3954



CARRIERS.



3572



interstate and foreign commerce from state regulation does not prevent a state
from taxing the property of those engaged in such commerce located within its
limits, ^^ although belonging to persons domiciled elsewhere.^'' It is well set-
tled that a state has power to tax all property having a situs within its limits,
whether employed in interstate commerce or not. It is not taxed because it is
so employed, but because it is within the territory and jurisdiction of the state. ^'^

§§ 3954-3959. Tax on Railroads— § 3954. In General.— A state law
for the levy and collection of taxes upon railroad property is unconstitutional,
in so far as it attempts to levy a tax upon the earnings of railroad companies
derived from interstate transportation, being to that extent an interference with
interstate commerce. ^'^

Railroad in Part in State. — A state law which provides that when only part
of a railroad lies in the state it shall pay taxes on such proportion of the valua-
tion of its capital stock, funded and floating debt, and bonds as the length of its
road lying in the state bears to the entire length of the road, is not unconstitu-
tional as laying a tax on interstate commerce.^''

Railroad Wholly within State. — Where a railroad for whose use toll is
paid by another road lies wholly within the state, the tax on such tolls does not
constitute a tax on interstate commerce, by reason merely of the fact that the



borders, though such property may be
employed by its owners in interstate
commerce. State v. United States Exp.
Co., 114 Minn. 346, 131 N. W. 489, 37 L.
R. A., N. S., 1127.

15. Leloup V. Mobile, 127 U. S. 640, 32
L. Ed. 311, 8 S. Ct. 1380; Telegraph Co.
V. Texas, 105 U. S. 460, 26 L. Ed. 1067;
Western Union Tel. Co. v. Massachusetts,
125 U. S. 530, 31 L. Ed. 790, 8 S. Ct. 961;
Postal Telegraph-Cable Co. v. Charleston,
153 U. S. 693, 38 L. Ed. 871, 14 S. Ct. 1094;
Emert v. Missouri, 156 U. S. 296, 39 L.
Ed. 430, 15 S. Ct. 367; Delaware Railroad
Tax (U. S.), 18 Wall. 206, 21 L. Ed. 888;
Marye v. Baltimore, etc., R. Co., 127 U.
S. 117, 32 L. Ed. 94, 8 S. Ct. 1037; Pull-
man's Palace Car Co. v. Pennsylvania,
141 U. S. 18, 35 L. Ed. 613, 11 S. Ct. 876;
Cleveland, etc., R. Co. v. Backus, 154 U.



Online LibraryThomas Johnson MichieA treatise on the law of carriers (Volume 4) → online text (page 89 of 214)