Show INTERSTATE COMMERCE An Important Decision Kemlerei Yesterday by the Supreme Court WASHINGTON April 14A decision wa rendered by the Supreme Court yesterday yester-day in the tax case of the Glouceste Ferry Company plaintiff in error agains the commonwealth of Pennsylvania in error to the Supreme Court of that State This was a suit begun originally in the < Court of Common Pleas Philadelphia for the purpose of recovering from the ferry company New Jersey corporation the amount of certain taxes levied upon its capital stock by virtue of an act of the legislature of Pennsylvania entitled en-titled an act to provide revenue by taxation passed June 7th 1879 The Court of Common Pleas held that the taxes could not be lawfully levied because the ferry company carried on no business in Pennsylvania except the landing am receiving of passengers and freight which is part of the commerce of the country and is protected by the Constitution Consti-tution from the imposition ot burdens bj State legislation It therefore gave a judgment in favor of the company and the case was carried on a writ of error to the Supreme Court of the State where the judgment was reversed and it is now brought here for final review This court in a long and elaborate opinion by Justice Jus-tice Field holds that receiving and landing land-ing passengers and freight is incident to their transportation across the river Delaware Del-aware the transportation as to passengers passen-gers is not complete until they are disembarked disem-barked at the pier of the city to which they are carried and as to freight until it is landed upon such pier all restraints re-straints by exactions in the form of taxes upon such transportation or upon acts necessary to its completion are so many invasions of the exclusive power of Congress to regulate that portion of commerce between the States How the conflicting legislation of two States on the subject of ferries on waters dividing them is to be met and treated is not a question before this court for consideration considera-tion Pennsylvania has never attempted to exercise her power of establishing establish-ing and regulating ferries across the Delaware river any one so far as her law is concerned is free to establish such ferries as he may choose she merely exercises the right to designate the places of landing as she does the places of landing for all vessels engaged in commerce The question therefore respecting the tax in the present Case is not complicated by any action of that State Concerning ferries liowever great her power no legislation DII her part can impose a tax on that portion por-tion of interState commerce which is involved in-volved in the transportation of persons and freights whatever be the instrumentality ay which it is carried on It follows that upon the case stated the tax imposed on the ferry company was illegal and void The judgment of the Supreme Court of Pennsylvania is reversed and he cause remanded for further proceedings proceed-ings in conformity with this opinion The Chief Justice notified the bar that the court will adjourn for the term on May 4th and will hear no arguments liter April 24th |