by John Marshall Harlan, Chicago Great Western Railway Company v…
“ That act of 1856 imposed a 2 per cent gross earnings tax in lieu of all other taxes. The supreme court of the state observed that until the present case arose it had never had occasion to construe the charter of the original company, and the acts amendatory thereof, nor determine whether the state could change the rate of taxation thereby imposed. It was of opinion that the question of taxation here involved was substantially the same as the one involved in Great Northern R. Co. v. Minnesota [ [ [216 U.S. 206] ] , 54 L. ed. ”
