U.S. Supreme Court
New York Central R. Co. v. Miller, 202 U.S. 584 (1906)
New York Central Railroad Company v. Miller
Nos. 81-82, 586-588
Argued April 9, 1906
Decided May 28, 1906
202 U.S. 584
If the state statute as construed by its highest court is valid under the federal Constitution, this Court is bound by that construction.
The origin remains the permanent situs of personal property notwithstanding its occasional excursions to foreign parts, and a state may tax its own corporations for all their property in the state during the year even if every item should be taken into another state for a period and then brought back.
The taxation of cars, under the New York franchise tax law, belonging to a chanroblesvirtualawlibrary
New York corporation is not unconstitutional as depriving the owner of its property without due process of law because the cars are at times temporarily absent from the state, it appearing that no cars permanently without the state are taxed.
The facts are stated in the opinion. chanroblesvirtualawlibrary