Samuel Blatchford

“ If the company issued tickets to all passengers alike at the price charged to passengers traveling in third-class carriages, and then issued tickets at corresponding prices to those desiring to travel in a higher class of carriage, it could hardly be contended that duty would not be payable upon the prices paid for such second ticket. The passenger who is content to travel in a third-class or second-class carriage in the day might well desire to travel in a carriage of a higher class by night ”

“ As such vehicle of transit the car, so far as it was engaged in interstate commerce, was not taxable by the state of Tennessee, because the plaintiff had no domicile in Tennessee, and was not subject to its jurisdiction for purposes of taxation, and the cars had no situs within the state for purposes of taxation, and the plaintiff carried on no business within the state, in the sense in which the carrying on of business in a state is taxable, by way of license or privilege. ”

“ The contract was made an exclusive on for 15 years, and the plaintiff agreed to protect the railroad company against all liability for the infringement of any patent in the construction and use of the cars, and there was a provision for the termination of the contract by either party on a breach of it by the other.
On these facts, the cars in question were cars for the transportation of the passengers who occupied them, in their transit into, or through, or out of Tennessee. They were used by the railroad company for such transportation, and it received the transit fare or compensation. ”