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DARNELL V. INDIANA, 226 U. S. 390 (1912)

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U.S. Supreme Court

Darnell v. Indiana, 226 U.S. 390 (1912)

Darnell v. Indiana

No. 78

Argued December 9, 1912

Decided December 23, 1912

226 U.S. 390

Syllabus

The statutes of Indiana taxing all shares in foreign corporations except national banks owned by inhabitants of the state, and all shares in domestic corporations the property whereof is not exempt or taxable to the corporation itself, are not unconstitutional as contrary to the commerce clause of the federal Constitution.

Quaere whether such statutes deny equal protection of the law by discriminating against stock in corporations of other states, especially as to those having property taxed within the state.

One not within the class claimed to be discriminated against cannot raise the question of constitutionality of a statute on the ground that it denies equal protection by such discrimination. Hatch v. Reardon; 204 U. S. 152, followed, and Spraigue v. Thompson, 118 U. S. 90, distinguished.

A state may tax the property of domestic corporations and the stock of foreign ones in similar cases. Kidd v. Alabama, 188 U. S. 730.

174 Ind. 143 affirmed.

The facts, which involve the constitutionality under the commerce clause of certain sections of the tax statutes of Indiana, are stated in the opinion. chanroblesvirtualawlibrary

Page 226 U. S. 397





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