Pullman Co. v. Adams - 189 U.S. 420 (1903)
U.S. Supreme Court
Pullman Co. v. Adams, 189 U.S. 420 (1903)
Pullman Company v. Adams
Argued and submitted December 19, 1902
Decided March 2, 1903
189 U.S. 420
By sections 3317, 3387 of the Mississippi Code of 1892, a tax is imposed
"on each sleeping and palace car company carrying passengers from one point to another within the state, one hundred dollars, and twenty-five cents per mile for each mile of railroad track [in the state] over which the company runs its cars."
Section 196 of the state constitution declares sleeping car companies to be common carriers. On the assumption that such companies would be held free to abandon the business taxed if they see fit, the tax is not void as an interference with commerce between the states. Crutcher v. Kentucky, 141 U. S. 47, distinguished; Osborne v. Florida, 164 U. S. 650, followed.
The case is stated in the opinion of the Court.