Pullman Co. v. Richardson, 261 U.S. 330 (1923)
U.S. Supreme CourtPullman Co. v. Richardson, 261 U.S. 330 (1923)
Pullman Co. v. Richardson
Nos. 143-148, and 149
Argued December 4, 5, 1922
Decided March 12, 1923
261 U.S. 330
1. A state may tax that part of the property of a carrier engaged in interstate and local business which is permanently located or commonly used within the state, according to its fair value as part of a going concern, measured with reference to the gross receipts from both local and interstate business. P. 261 U. S. 338.
2. A tax, measured in this way, which is called a property tax, which is imposed in lieu of all other taxes upon the carrier's property in the state, which is not in excess of what would be a legitimate tax
on such property, valued as part of a going concern, nor relatively higher than taxes on other classes of property, does not discriminate against interstate commerce. P. 261 U. S. 339.
3. A state statutory provision that a foreign corporation failing to pay a tax shall be excluded from doing business in the state would be void as applied to interstate commerce. P. 261 U. S. 339.
4. The tax here involved, based on the California Constitution (Art. XIII, § 14, as amended, 1910) and on subsequent statutes, was not intended to reach income from property situated or business done outside of the state. P. 261 U. S. 340.
185 Cal. 484 affirmed.
Error to judgments of the Supreme Court of California affirming judgments for the defendant in actions brought against the state treasurer to recover money paid, under protest as taxes.