Document: 340 U.S. 520 71 S.Ct. 450 95 L.Ed. 501 WESTERN MARYLAND RY. CO.v.ROGAN et al. No. 205. Argued Nov. 28, 29, 1950. Decided Feb. 26, 1951. Mr. William C. Purnell, Baltimore, Md., for Western Maryland ry. co. Messrs. Hall Hammond and Harrison L. Winter, appellees. Justice DOUGLAS delivered the opinion of Court. 1 This is a companion case to Canton R. Co. v. Rogan, 511, 447. appellant likewise challenges validity under Art. I, § 10, cl. 2 Constitution application franchise tax* extent that gross receipts by which tax measured include revenues derived from transportation goods moving in foreign trade. Railway Company an interstate common carrier rail with lines Maryland, West Virginia Pennsylvania. It operates several piers port Baltimore handling cargoes coal, ores general merchandise, as well grain elevator. A substantial proportion Maryland's freight traffic these facilities consists imported into or be exported United States. 3 The present concerns taxable years 1945 1946. For reported $33,156,236.74, State Tax Commission, pursuant statutory formula, apportioned $13,219,822.62 Maryland. 1946 amounts were $30,844,132.74 $12,322,817.41 respectively. In subsequent amended returns excluded sums $2,505,322.58 and.$5,405,559.44 claimed represented over its exports imports therefore beyond state's power tax. After hearing, Commission rejected this contention. Its assessment was sustained, here on appeal. 4 What we have said supra, dispositive case. facts illustrate how wide zone immunity would created if contrary holding made There dealing within port. Here If required grant services involved getting their destination, so any other State. ultimate impact such difficult measure, since manifold are movement country. Problems nature, like many problems law, involve drawing lines. So far taxes activities connected bringing ship concerned, think line must drawn at water's edge. Whether loading unloading exempt question reserve. 5 Affirmed. 6 CHIEF JUSTICE took no part consideration decision 7 Jackson, see 451. * 81, §§ 94 1/2 95; Md.Ann.Code 1943 Supp.

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