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Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951)
Western Maryland R. Co. v. Rogan No. 205 Argued Nov. 28, 29, 1950 Decided Feb. 26, 1951 340 U.S. 520
APPEAL FROM THE COURT OF APPEALS OF MARYLAND
Syllabus
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. 511.
___ Md. ___, 73 A.2d 12, affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951) in 340 U.S. 520 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=LQ2RY4Y14NNE24L.
MLA: U.S. Supreme Court. "Syllabus." Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951), in 340 U.S. 520, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LQ2RY4Y14NNE24L.
Harvard: U.S. Supreme Court, 'Syllabus' in Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951). cited in 1951, 340 U.S. 520. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=LQ2RY4Y14NNE24L.
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