Norfolk & Western R. Co. v. Pennsylvania, 136 U.S. 114 (1890)
U.S. Supreme CourtNorfolk & Western R. Co. v. Pennsylvania, 136 U.S. 114 (1890)
Norfolk and Western Railroad Company v. Pennsylvania
Argued April 24-25, 1890
Decided May 19, 1890
136 U.S. 114
A railroad which is a link in a through line of road by which passengers and freight are carried into a state from other states and from that state to other states is engaged in the business of interstate commerce, and a tax imposed by such state upon the corporation owning such road for the privilege of keeping an office in the state for the use of its officers, stockholders, agents and employs (it being a corporation created by another state) is a tax upon commerce among the states, and as such is repugnant to the Constitution of the United States.
The case is stated in the opinion.