Note 677 — ARTICLE I (continued 3)
Reading edition
Postal Telegraph Cable Co. v. Adams, 155 U.S. 688, 697 (1895). See also Illinois Central R. Co. v. Minnesota, 309 U.S. 157 (1940), in which was sustained a five percent gross earnings tax on all railroads operating in the State, payable in lieu of all other taxes and found to have "a fair relation to the property employed in the State."