Roger B. Taney,
Ohio and Mississippi Railroad Company v…
“ This Ohio act does not pretend to create a corporation. It only 'recognises, confirms, and adopts the charter of said company as enacted by the Legislature of the State of Indiana.' But the point is not, where has the corporation been recognised, but where was it created? It has never been pretended that, touching the question of the jurisdiction of the Federal courts, a corporation is a citizen of any State except that which created it. ”
