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Canton Railroad Co. v. Rogan
''Canton Railroad Company v. Rogan'', 340 U.S. 511 (1951), is a case in which the United States Supreme Court held that a state franchise tax upon the services performed by a railroad in handling imported and exported goods did not violate the Import-Export Clause of the United States Constitution.
==Background==
The Canton Railroad is an industrial switching railroad operating in the port area of Baltimore, Maryland. The State of Maryland imposed a franchise tax on the gross receipts of the railroad, apportioned based upon the percentage of the railroad trackage located within the state. A substantial portion of the freight handled by the Canton Railroad involved goods that were either being imported or exported into the United States. Canton Railroad for the tax year of 1946 claimed that $705,957.21 of its total receipts of $1,588,744.48 should be exempt from taxation because they were derived from operations in foreign commerce. The State Tax Commission rejected the railroad's claim of exemption, and imposed a tax of $39,029.34.
Canton Railroad appealed the State Tax Commission to the Baltimore City Circuit Court and then to the Court of Appeals of Maryland. The Court of Appeals upheld the imposition of the tax with two judges dissenting.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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