Western Maryland R. Co. v. Rogan - 340 U.S. 520 (1951)

U.S. Supreme Court

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

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. 340 U. S. 511.

___ Md. ___, 73 A.2d 12, affirmed.