Reports of Cases Decided in the Supreme Court of the State of South Dakota Volume 3 (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1895 edition. Excerpt: ...the capital stock of telegraph companies may be taxed, as well as its tangible property within the state. Telegraph Co. v. Attorney General, 125 U. S. 530-532, 8 Sup. Ct. Rep. 961. It has also held that the capital stock of sleeping car companies may be taxed by the state through which its sleeping cars pass and repass. Pullman Car Co. v. Pennsylvania, 141 U. S. 18, 11 Sup. Ct. Rep. 876. And that express companies are subject to taxation on express business transacted within the state. Express Co. v. Seibert, 12 Sup. Ct. Rep. 250, (decided in January, 1892.) In Pullman Palace Car Co. v. Pennsylvania, supra, Mr. Justice GRAY states the distinction between the two classes of cases that apparently conflict. He says: "Much reliance is also placed by the plaintiff in error upon the cases in which this court has decided that citizens or corporations of one state cannot be taxed by another state for a license or privilege to carry on interstate or foreign commerce within its limits. But in each of those cases the tax was not upon the property employed in the business, but upon the right to carry on the business at all, and was therefore held to impose a direct burden upon the commerce itself." The tax in the case at bar was levied upon the property itself, and the gross earnings the board of assessment and equalization was authorized to take into considera tion "were the gross earnings of the total business of such company transacted within the state." And by a fair construction the contracts with the railroad companies considered by the board were contracts with railroad companies within the state; but if not so, we do not deem the fact that. in considering any and all matters necessary to enable the state board to make...