Crandall v. Nevada
United States Supreme Court
73 U.S. (6 Wall.) 35 (1868)
Relevant factsFree
A Nevada law required railroad and stagecoach companies to collect a one-dollar tax from every person leaving the state on their vehicles; Crandall (defendant) refused to collect and remit the tax, and Nevada charged him with violating the law.
IssueFree
Whether a state can impose a tax on people entering or exiting the state.