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Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217 (1908)
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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.
Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217 (1908)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 210 U.S. 206, click here.
Galveston, Harrisburg and San Antonio Railway Company v. Texas No. 207 Argued April 21, 22, 1908 Decided May 18, 1908 210 U.S. 217
ERROR TO THE SUPREME COURT
OF THE STATE OF TEXAS
Syllabus
The statute of Texas of April 17, 1905, c. 141, imposing a tax upon railroad companies equal to one percent of their gross receipts is, as to those companies whose receipts include receipts from interstate business, a burden on interstate commerce, and as such violative of the commerce clause of the federal Constitution. Philadelphia & Southern Mail S.S. Co. v. Pennsylvania, 122 U.S. 326 followed; Maine v. Grand Trunk Railway Co., 142 U.S. 217, distinguished, and held that the latter case did not overrule the former.
Neither the state courts nor the legislatures, by giving a tax a particular name or by the use of some form of words, can take away the duty of this Court to consider the nature and effect of a tax, and if it bears upon interstate commerce so directly as to amount to a regulation, it cannot be saved by name or form.
97 S.W. Rep. 71 reversed.
The facts are stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217 (1908) in 210 U.S. 217 210 U.S. 218–210 U.S. 223. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=MCJR988JNYYM1HC.
MLA: U.S. Supreme Court. "Syllabus." Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217 (1908), in 210 U.S. 217, pp. 210 U.S. 218–210 U.S. 223. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=MCJR988JNYYM1HC.
Harvard: U.S. Supreme Court, 'Syllabus' in Galveston, H. & S.A. Ry. Co. v. Texas, 210 U.S. 217 (1908). cited in 1908, 210 U.S. 217, pp.210 U.S. 218–210 U.S. 223. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=MCJR988JNYYM1HC.
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