The Magnolia gazette. [volume] (Magnolia, Miss.) 1872-current, 1891-05-30
4 STATES aeHr TO TAX.
The unilsd States Supreme Court Hands
Down Decisien.


A dispatch from. Washington,
says; The United States supreme
Court to-day rendered an opinion
on constitutional question OF
great importance IN the case of
the Pullman Palace Car Company
against lie commonwealth y OF
Pennsylvania. brought here on
appeal from the hlghcs. court Of
Pennsylvania. The court was
very michdivided On the ques-
aIon at Issue, and Justice Bradley
delivered Il vigorous oral dissent,
concurrcd IN by Justices Field
and Harlau. The state Of Pennsyl-
vanla passed an act providing that
the cartcompany should pay tax
on lts property within the State,
the amount on which it was to be
assessed to be found by ascertain
ing the proportion which the
number of miles OF road within
the state, over which the cons
pany's cars ran bore 10 the total
number of miles in the United
States, over which they ran, and
then dividing the capital tick OF
The company by the proportion.
It was conlendled by the company
that this law was unconstitutional,
for the reason that it was regu-
lation of interstate commerce aud
that It's cars could be taxed only
in the State of Illinois. /
The court, in an opinion by
Justice Gray, upholds the censti-
tutionality of the law. The old
rule by which personal property
was supposed to follow the person
of the owner, 1t says, has been
modified very much IN modern
times. In matters of taxation the
question is one OF legislative pow
ers, and II Is tor each state legis-
lature TO say whether Il conpany's s
property shall be taxed at the
place Of its incorporation or at a
place where 1t goes There IS
nothing 10 the constitution or laws
of the ULlted States preventing
a state from taxing property
employed therein like other per.
sonal property. This case differs
from other cases involving q
license tax, heretofore held "a
he Unconstitutional This is not q
license nor Il privilege tax, but .
tax applIl d equally on the prop
erly of all corporations doing
business within the State, wheth-
er domestic or foreign, whether
engaged in interstate irsnspurta.
tiOn or not.
Justice Gray also announces
the judgment of the court IN aim
liar SUITS between the common
wealth of Massachusetts and th.
Western Union Telegraph Com
pany. The commonwealth taxes
the buildings, machinery and othe
property Of the company With,
the State, fist ascartainln2 ant
.deduclirg tho amount of propert,
ofdhe company already assessed
by municipal or local authority
The court upholds the validity o
tn. law, hut directs that certal
notifications as TO interest b
made In the Judgment of the stat
court. The nature of Il ese modi
ficatlous was not announced.
Justice Bradley, IN his dissent
ing opinion in The Pullman case
said that he concerted thar all pei
soma! property which belonged i
a state was subject TO state taxa
ton, but where property did No
belong IN d state the question Q
jurisdiction OF the state over tn
property arose. The fuEdaments
proposition, in the opinion OF III
court, was that all personal prop
erty within sta'e as well, as al
realproperty, was subject 10 law
thereof He did not believe
maintaiuable in Its general an
absolute meaning. Th re WAS, b
said emphatlcally, such thing d
the constitution of the Uaite'
States. md such thing AS IN
government of the United States
aud there we're many persons an
msnx articles which the stat
could not lay lts finger upon D
cause contrary to the Unite
State constitution. The stat
might provide police regulation
for herd OF cattle being drive
from the west isr ofk' o'
1t could uoJe'