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New York Central R. Co. v. Miller, 202 U.S. 584 (1906)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
New York Central R. Co. v. Miller, 202 U.S. 584 (1906)
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New York Central Railroad Company v. Miller Nos. 81-82 , 586-588 Argued April 9, 1906 Decided May 28, 1906 202 U.S. 584
ERROR TO THE SUPREME COURT
OF THE STATE OF NEW YORK
Syllabus
If the state statute as construed by its highest court is valid under the federal Constitution, this Court is bound by that construction.
The origin remains the permanent situs of personal property notwithstanding its occasional excursions to foreign parts, and a state may tax its own corporations for all their property in the state during the year even if every item should be taken into another state for a period and then brought back.
The taxation of cars, under the New York franchise tax law, belonging to a New York corporation is not unconstitutional as depriving the owner of its property without due process of law because the cars are at times temporarily absent from the state, it appearing that no cars permanently without the state are taxed.
The facts are stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," New York Central R. Co. v. Miller, 202 U.S. 584 (1906) in 202 U.S. 584 202 U.S. 585–202 U.S. 593. Original Sources, accessed July 15, 2025, http://www.originalsources.com/Document.aspx?DocID=DTHQX9FS578DASH.
MLA:
U.S. Supreme Court. "Syllabus." New York Central R. Co. v. Miller, 202 U.S. 584 (1906), in 202 U.S. 584, pp. 202 U.S. 585–202 U.S. 593. Original Sources. 15 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=DTHQX9FS578DASH.
Harvard:
U.S. Supreme Court, 'Syllabus' in New York Central R. Co. v. Miller, 202 U.S. 584 (1906). cited in 1906, 202 U.S. 584, pp.202 U.S. 585–202 U.S. 593. Original Sources, retrieved 15 July 2025, from http://www.originalsources.com/Document.aspx?DocID=DTHQX9FS578DASH.
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