U.S. Supreme Court
Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951)
Western Maryland R. Co. v. Rogan
Argued Nov. 28, 29, 1950
Decided Feb. 26, 1951
340 U.S. 520
A Maryland franchise tax on railroads, measured by gross receipts apportioned according to mileage within the State, was challenged as invalid under the Import-Export Clause, Art. I, § 10, cl. 2, of the Federal Constitution, to the extent that the gross receipts by which the tax is measured include revenues derived from the transportation of goods moving in foreign trade. Held: the tax is sustained. Canton R. Co. v. Rogan, ante, p. 340 U. S. 511.
___ Md. ___, 73 A.2d 12, affirmed.