Summary

Portrait of William R. Day William R. Day Ewing v. City of Leavenworth — Opinion of the Court

There is no attempt to fix a rate by the authority of the state, which, while single and complete in itself, covers for a considerable part interstate transportation. The privilege tax levied in this case expressly excludes commerce of an interstate character or business done for the government, and is levied solely on the business done in the city of Leavenworth in receiving packages from points within the state and in transporting packages to like points.
Source: Wikisource

Portrait of William R. Day William R. Day Ewing v. City of Leavenworth — Opinion of the Court

All such express packages are required to be brought into or sent out of Leavenworth, which lies west of the Missouri river in Kansas, over the Rock Island Railroad, which runs along the Missouri side of the Missouri river, with a branch across the river to Leavenworth. The express company has no other means of transportation of packages in or out of Leavenworth.
Source: Wikisource

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