Nature of the Case
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Facts
In 1865, P passed a law that compels every carrier of any person traveling through the country by the common and usual modes of public conveyance to pay a specific sum of one dollar per person if they cross state lines. P attempted to levy and collect a capitation tax upon every person leaving the State by any railroad or stagecoach. To collect the tax P required from persons engaged in the business, or their agents, a submit a report every month, under oath, of the number of passengers so transported, and the payment of the tax to the sheriff or other proper officer. D was the agent of a stage company engaged in carrying passengers through the State. D was arrested for refusing to report the number of passengers and for refusing to pay the tax. D claimed the law was void and in conflict with the Constitution. D's plea was overruled. The Supreme Court of P considering that the tax laid was not an impost on 'exports,' nor an interference with the power of Congress 'to regulate commerce among the several States' affirmed the judgment against D. D appealed.
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