CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


LOCOMOBILE CO. V. MASSACHUSETTS, 246 U. S. 146 (1918)

Subscribe to Cases that cite 246 U. S. 146 RSS feed for this section

U.S. Supreme Court

Locomobile Co. v. Massachusetts, 246 U.S. 146 (1918)

Locomobile Company v. Massachusetts

No. 734

Argued October 19, 1917

Decided Mach 4, 1918

246 U.S. 146

ERROR TO THE SUPREME JUDICIAL COURT OF

THE STATE OF MASSACHUSETTS

Syllabus

An excise tax of a designated percent of entire authorized capital, imposed on a foreign corporation for the privilege of doing local business in Massachusetts, held void upon the authority of International Paper Co. v. Massachusetts, ante, 246 U. S. 135, and cases there cited.

228 Mass. 117 reversed.

The case is stated in the opinion.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

An excise tax of $1,300 imposed on a West Virginia corporation for doing a local business in Massachusetts during the year 1915 is here in question. The state court sustained it. 228 Mass. 117. The corporation is engaged in manufacturing in Connecticut, and sells its manufactured articles extensively in interstate commerce. It does both an interstate and a local business in Massachusetts. Each is of considerable volume, but the interstate chanroblesvirtualawlibrary

Page 246 U. S. 147

is much the larger, although this is not material. The tax is of a designated percent of the entire authorized capital, and was imposed after the maximum limit named in St.1909, c. 490, Part III, § 56, was removed by St.1914, c. 724, § 1. As thus changed, the statute is, in its essence and practical operation, indistinguishable from those adjudged invalid in Western Union Telegraph Co. v. Kansas, 216 U. S. 1; Pullman Co. v. Kansas, 216 U. S. 56; Ludwig v. Western Union Telegraph Co., 216 U. S. 146, and Looney v. Crane Co., 245 U. S. 178. This we have just decided in International Paper Co. v. Massachusetts, ante, 246 U. S. 135.

Judgment reversed.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED