Joseph P. Bradley

“ There is such a thing as a constitution of the United States, and there is such a thing as a government of the United States, and there are many things, and many persons, and many articles of property that a state cannot lay the weight of its finger upon, because it would be contrary to the constitution of the United States. Certainly, property merely carried through a state cannot be taxed by the state. ”

“ It does not attach itself to the land. It is movable, and engaged in interestate commerce, not in Pennsylvania alone, but in that and other states; and the question is, how can such property be taxed by a state in which it does not belong? It is indirectly but virtually taxing the passengers,-many of them carried from New York to Chicago, or from Chicago to New York, and most of them from one state to another. It is clearly a burden on interstate commerce. The opinion of the court is based on the idea that the cars are taxable in Pennsylvania because a certain number continuously abide there. ”

“ The state can no more tax the capital stock of a foreign corporation than it can tax the capital of a foreign person. Pennsylvania cannot tax a citizen and resident of New York, either for the whole or any portion of his general property or capital. It can only tax such property of that citizen as may be located and have a situs in Pennsylvania. ”