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ERIE RAILROAD v. PENNSYLVANIA

No. 263.

158 U.S. 431 (1895)

15 S.Ct. 896

39 L.Ed. 1043

NEW YORK, LAKE ERIE & WESTERN RAILROAD COMPANY, v. PENNSYLVANIA.

Supreme Court of United States.

Decided May 27, 1895.

Attorney(s) appearing for the Case

Mr. M.E. Olmsted for plaintiff in error.

Mr. James A. Stranahan for defendant in error.

MR. JUSTICE SHIRAS, after stating the case, delivered the opinion of the court.

The legislature of Pennsylvania, by a revenue statute approved June 7, 1879, enacted that certain enumerated classes of companies, including railroad companies, whether incorporated by or under any law of the Commonwealth, or whether incorporated by any other State, doing business in the Commonwealth, and owning, operating, or leasing to or from any other corporation, any railroad, canal...

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