US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

PULLMAN CO. V. RICHARDSON, 261 U. S. 330 (1923)

Subscribe to Cases that cite 261 U. S. 330 RSS feed for this section

U.S. Supreme Court

Pullman Co. v. Richardson, 261 U.S. 330 (1923)

Pullman Co. v. Richardson

Nos. 143-148, and 149

Argued December 4, 5, 1922

Decided March 12, 1923

261 U.S. 330


1. A state may tax that part of the property of a carrier engaged in interstate and local business which is permanently located or commonly used within the state, according to its fair value as part of a going concern, measured with reference to the gross receipts from both local and interstate business. P. 261 U. S. 338.

2. A tax, measured in this way, which is called a property tax, which is imposed in lieu of all other taxes upon the carrier's property in the state, which is not in excess of what would be a legitimate tax chanroblesvirtualawlibrary

Page 261 U. S. 331

on such property, valued as part of a going concern, nor relatively higher than taxes on other classes of property, does not discriminate against interstate commerce. P. 261 U. S. 339.

3. A state statutory provision that a foreign corporation failing to pay a tax shall be excluded from doing business in the state would be void as applied to interstate commerce. P. 261 U. S. 339.

4. The tax here involved, based on the California Constitution (Art. XIII, § 14, as amended, 1910) and on subsequent statutes, was not intended to reach income from property situated or business done outside of the state. P. 261 U. S. 340.

185 Cal. 484 affirmed.

Error to judgments of the Supreme Court of California affirming judgments for the defendant in actions brought against the state treasurer to recover money paid, under protest as taxes. chanroblesvirtualawlibrary

Page 261 U. S. 333

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™