heisler
thomas
colliery
argued
decided
november
louis
marshall
new
york
city
drinker
philadelphia
plaintiff
error
george
alter
pittsburgh
defendants
error
weston
allen
boston
behalf
nine
amicus
curiae
justice
mckenna
delivered
opinion
commonwealth
pennsylvania
act
general
assembly
act
june
imposed
tax
per
cent
upon
anthracite
coal
provided
distribution
tax
act
adjudged
violation
constitution
commonwealth
required
uniformity
taxation
commonwealth
alden
coal
atl
commonwealth
clair
atl
commonwealth
passed
act
involved
act
may
provided
passage
ton
anthracite
coal
mined
screened
otherwise
prepared
market
commonwealth
tax
per
cent
value
thereof
prepared
market
provided
tax
assessed
time
coal
subjected
indicated
preparation
ready
shipment
market
plaintiff
error
alleging
stockholder
thomas
colliery
company
brought
suit
act
adjudged
decreed
unconstitutional
void
ejoin
company
directors
complying
act
enjoin
defendant
error
samuel
lewis
auditor
general
commonwealth
defendant
error
charles
snyder
treasurer
commonwealth
enforcing
act
trial
common
pleas
decided
relief
prayed
distinguishing
case
act
declared
void
adjudged
decreed
suit
dismissed
ruling
affirmed
state
case
writ
error
action
bill
case
far
concerned
assails
act
offensive
fourteenth
amendment
constitution
denies
thomas
colliery
company
owners
operators
anthracite
mines
equal
protection
laws
taxes
owners
anthracite
coal
tax
owners
bituminous
mines
bituminous
coal
ultimate
foundation
contention
anthracite
coal
bituminous
coal
fuels
necessarily
therefore
must
associated
class
taxation
disregard
diminution
whatever
differences
may
exist
composition
qualities
uses
associate
arbitrary
unreasonable
consequences
inequality
illegality
therefore
within
ban
constitution
contention
therefore
concerntrates
attention
upon
consideration
resemblances
differences
objects
justify
inclusion
exclusion
particular
class
commonplace
wearisome
enlarge
much
upon
principle
presides
determines
classification
objects
necessary
familiar
affairs
life
go
far
thought
practice
without
exercise
process
considering
objects
together
separation
determined
properties
purpose
hand
properties
purpose
relation
process
logically
justified
illustrations
readily
occur
farmer
classify
plants
differently
botanist
classification
may
notwithstanding
difference
logically
proper
classification
uses
may
say
necessities
government
government
well
persons
purposes
varied
times
exigent
legislation
must
accommodated
either
convenience
necessity
government
power
often
pronounced
however
omitting
recognize
restraints
upon
power
expressing
range
adaptation
exercise
taxation
said
competent
state
exempt
certain
kinds
property
tax
others
restraints
upon
hostile
discriminations
particular
persons
classes
discriminations
merely
inhibited
recognized
best
interests
society
require
bell
gap
railroad
pennsylvania
sup
principle
case
concession
power
state
received
expression
illustration
cases
concerned
exercise
power
classification
objects
taxing
purposes
watson
state
comptroller
sup
said
classification
permissible
reasonable
relation
permitted
end
governmental
action
enough
instance
classification
reasonably
founded
purposes
policy
taxation
cases
said
facts
reasonably
conceived
existed
law
enacted
assumed
justify
lindsley
natural
carbonic
gas
sup
ann
cas
crescent
oil
mississippi
sup
makes
difference
facts
may
disputed
effect
opposed
argument
opinion
serious
strength
within
competency
courts
arbitrate
contrariety
rast
van
deman
lewis
sup
ann
cas
cases
cited
purpose
legislation
may
correction
definite
evil
may
remove
greater
public
welfare
see
also
classification
legislation
consonance
requirements
fourteenth
amendment
district
columbia
brooke
sup
guide
cases
decision
found
cases
cited
plaintiff
error
express
admonition
restraint
classification
justified
must
unreasonable
arbitrary
answer
comparison
coals
becomes
necessary
making
first
fact
encounter
difference
names
names
things
considered
significant
attributes
names
may
assumed
announce
difference
attributes
dependent
upon
difference
uses
resemblances
however
alleged
bill
denied
answer
alleged
essentially
assimilate
coals
make
arbitrary
selection
one
taxation
detail
interesting
includes
description
processes
nature
formation
coals
particular
properties
composition
appearances
localities
production
anthracite
coal
said
found
counties
state
pennsylvania
bituminous
coal
counties
sold
allegation
places
outside
state
competition
fuel
purposes
anthracite
certain
sizes
termed
steam
sizes
competes
bituminous
coal
certain
subgrades
intermediate
grades
latter
certain
subgrades
anthracite
need
dwell
considerations
fact
competition
may
accepted
coals
compositions
carbon
course
capable
combustion
may
used
fuels
different
conditions
manifestations
difference
deter
mines
choice
even
fuels
disregarding
difference
greater
ones
exist
dwelling
competition
alone
easy
erect
argument
strength
taxation
one
may
done
differences
basis
different
classification
differences
great
important
differ
even
fuels
differ
fundamentally
particulars
anthracite
coal
substantial
use
beyond
fuel
bituminous
coal
uses
products
utility
obtained
fact
denied
products
enumerated
extent
use
therefore
incentives
industries
state
natural
policy
might
well
hesitate
obstruct
burden
yield
policy
consider
well
within
concession
power
state
expressed
cases
cited
distinction
treatment
respective
coals
within
power
conceded
cases
state
logical
legal
justification
necessarily
unreasonable
arbitrary
concur
therefore
decision
state
sustaining
act
anthracite
coal
observed
asserted
found
nine
counties
state
practically
nowhere
else
fact
said
gives
state
monopoly
tax
upon
levying
tribute
upon
consumption
nine
appeared
attorneys
general
assail
illegal
denounce
attempt
regulate
interstate
commerce
emphasis
contention
governor
state
quoted
urging
tax
effect
fact
tribute
upon
consumers
coal
pronounced
inevitable
assertion
per
cent
total
production
shipped
constitutes
dependency
upon
pennsylvania
represented
impossible
evasion
relief
anthracite
coal
assertion
become
prime
necessity
domestic
purposes
even
laws
ordinances
passed
forbidding
use
coal
heating
purposes
representation
graphic
first
impression
makes
contradiction
contention
plaintiff
error
tax
discriminates
anthracite
coal
certainly
complete
competition
identity
use
fuel
coal
bituminous
coal
difference
fuels
use
one
enjoined
law
effect
prohibited
however
passing
consider
contentions
attorneys
general
independently
contentions
plaintiff
error
assume
antagonism
existing
contentions
may
way
appearing
reconciliation
contention
tax
regulation
interstate
commerce
seems
based
somewhat
upon
declaration
governor
state
effect
upon
consumers
unable
discern
fact
materiality
pertinency
fact
pennsylvania
monopoly
may
use
word
coal
whether
statute
action
state
impinges
upon
interstate
commerce
depends
upon
statute
action
upon
said
motive
impelled
tax
upon
articles
one
state
destined
use
another
state
called
regulation
interstate
commerce
whether
imposed
certainty
return
monopoly
existing
doubt
chances
competition
action
state
regulation
interstate
commerce
depend
upon
degree
interference
illegal
degree
may
therefore
disregard
adventitious
considerations
referred
confusion
estimate
contention
made
products
state
destined
market
subjects
interstate
commerce
though
moved
place
production
preparation
reach
consequences
contention
repels
acceptance
possibility
indeed
certainty
exportation
product
article
state
determines
interstate
commerce
commencement
movement
state
seem
follow
commerce
instant
growth
production
case
coals
lie
ground
result
curious
nationalize
industries
nationalize
withdraw
state
jurisdiction
deliver
federal
commercial
control
fruits
california
south
wheat
west
meats
cotton
south
shoes
massachusetts
woolen
industries
inception
production
growth
fruits
unpicked
cotton
wheat
ungathered
hides
flesh
cattle
yet
hoof
wool
yet
unshorn
coal
yet
unmined
varying
percentages
destined
surely
exported
production
however
need
proceed
speculation
argument
ingenuity
imagination
exercised
heretofore
upon
like
contention
temptation
relation
federal
government
yet
superior
instances
rather
spheres
action
exclusive
instances
cases
precisely
defined
uncertainty
attracts
disputes
availed
assert
suppose
collisions
fact
exist
illustration
cases
coe
errol
sup
precise
contention
made
passed
upon
rejected
involved
taxing
power
state
property
subject
timber
cut
forests
intended
exportation
progressed
nearer
exportation
coal
present
case
question
case
said
products
state
case
timber
cut
forests
liable
taxed
like
property
within
state
though
intended
exportation
another
state
partially
prepared
purpose
deposited
place
shipment
products
owned
persons
residing
another
state
owner
state
mind
relation
goods
intent
export
partial
preparation
exempt
taxation
answer
questions
point
time
goods
case
power
state
come
protection
constitution
considered
express
must
point
time
goods
cease
governed
exclusively
domestic
law
begin
governed
protected
national
law
commercial
regulation
moment
seems
us
legitimate
one
purpose
commence
final
movement
transportation
state
origin
destination
exportation
begun
committed
common
carrier
transportation
state
state
destination
started
ultimate
passage
state
said
part
general
mass
property
state
subject
jurisdiction
cases
decided
afford
illustrations
cornell
coyne
sup
susquehanna
coal
south
amboy
sup
bacon
illinois
sup
general
oil
crain
sup
mine
workers
coronado
coal
sup
effect
cases
attempted
evaded
assertion
statute
imposing
tax
coal
ready
shipment
market
plain
intentional
fraud
upon
commerce
clause
accept
accusation
justified
situation
coal
changed
moving
interstate
commerce
plainly
moving
coal
therefore
definitely
situated
misunderstood
cases
cited
establish
different
character
subjection
need
reviewed
decree
affirmed
footnotes
differences
coals
respective
uses
found
common
pleas
one
findings
follows
find
anthracite
coal
differs
bituminous
coal
physical
coal
differs
amount
fixed
carbon
amount
volatile
matter
color
luster
structural
character
percentage
fixed
carbon
anthracite
much
higher
percentage
volatile
matter
much
lower
bituminous
coal
anthracite
coal
hard
compact
comparatively
clean
free
dust
bituminous
coal
softer
dusty
dirty
also
observed
persuasive
difference
coals
congress
canadian
parliament
levying
import
taxes
put
coals
different
classes
railroads
pennsylvania
separated
therefore
quoting
another
classification
actually
exists
business
world