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

ChanRobles™ Virtual Law Library™ |™   
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 : 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


Subscribe to Cases that cite 270 U. S. 367 RSS feed for this section

U.S. Supreme Court

General American Tank Car Corp. v. Day, 270 U.S. 367 (1926)

General American Tank Car Corporation v. Day

No. 162

Argued January 21, 1926

Decided March 1, 1926

270 U.S. 367


1. A decision by the highest state court holding a state tax conformable to the requirement of the constitution of the state as regards uniformity of taxation is binding on this Court. P. 270 U. S. 371.

2. A state tax imposed, in lieu of local taxes, on rolling stock which is owned by nonresident corporations having no domicile in the state and is operated over railroads within the state (Act 109, La.Ls.1921) is not objectionable, under the Commerce chanroblesvirtualawlibrary

Page 270 U. S. 368

Clause, as an attempt to compel nonresident doing interstate business in the state to declare a local domicile, if the amount and method of computing the tax are not in question, and if it does not operate to discriminate in some substantial way between property of such nonresidents and that of residents or domiciled nonresidents. P. 270 U. S. 372.

3. The method of allocating taxes between the state and its political subdivisions is a matter within the competency of the state legislature. P. 270 U. S. 372.

4. Where a state taxing statute which impose a property tax on nonresidents in lieu of local taxes imposed on residents discloses no purpose to discriminate against nonresidents, and in substance does not do so, it is not invalid under the Equal Protection Clause merely because equality in its operation, as compared with local taxation, has not been attained with mathematical exactness. P. 270 U. S. 373.

5. Parties challenging a state tax on nonresidents, upon the ground that it discriminates against them by exceeding the average taxes imposed on residents from which nonresidents are exempt, have the burden of proving such excess. P. 270 U. S. 374.


Appeal from a decree of the district court dismissing the bill in a suit brought by several corporations, not domiciled in Louisiana, to enjoin the appellee, a tax collector for one of the Louisiana parishes, from seizing their property in satisfaction of a tax assessed on their rolling stock operated over railroads within the state. chanroblesvirtualawlibrary

Page 270 U. S. 370

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™