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![handle is hein.slavery/ussccases0484 and id is 1 raw text is: 232 CASE OF THE STATE FREIGHT TAX. [Sup. Ct.
Statement of the case.
CASE OF THE STATE FREIGHT TAX.
[READING RAILROAD COMPANY V. PENNSYLVANIA.]
1. The transportation of freight, or of the subjects of commerce, is a con-
stituent part of commerce itself.
2. A tax upon freight, transported from State to State, is a regulation of
commerce among the States.
3. Whenever the subjects in regard to which a power to regulate commerce
is asserted are in their nature National, or admit of one uniform system
or plan of regulation, they are exclusively within the regulating control
of Congress.
4. Transportation of passengers or merchandise through a State, or from
one State to another, is of this nature.
5. Hence a statute of a State imposing a tax upon freight, taken up within
the State and carried out of it, or taken up without the State and brought
within it, is repugnant to that provision of the Constitution of the United
States, which ordains that Congress shall have power to regulate com-
merce with foreign nations and among the several States, and with the
Indian tribes.
ERROR to the Supreme Court of Pennsylvania; the case
being thus:
On the 25th of August, 1864, the Legislature of Pennsyl-
vania passed an act entitled Anl act to provide additional
revenue for the use of the Commonwealth. It enacted-
SECTIDN 1. That the president, treasurer, cashier, or other
financial officer, of every railroad company, steamboat company,
canal company, and slackwater navigation company, and all
other companies now or hereafter doing business within this State,
and upon whose works freight may be transported, whether by
such company or by individuals, and whether such company
shall receive compensation for transportation, for transportation
and toll, or shall receive tolls only, except turnpike companies,
plank-road companies, and bridge companies, shall, within thirty
days after the first days of January, April, July, and October of
every year, make return in writing to the auditor-general, under
oath or affirmation, stating fully and particularly the number of
tons of freight carried over, through, or upon the works of said
company, for the three months immediately preceding each of](ViewImageLocal?handle=hein.slavery/ussccases0484&div=1&collection=&method=preview&ext=.png&size=3)