UNITED STATES SUPREME COURT DECISIONS ON-LINE

WESTERN CARTRIDGE CO. V. EMMERSON, 281 U. S. 511 (1930)

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U.S. Supreme Court

Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930)

Western Cartridge Co. v. Emmerson

No. 375

Argued April 21, 1930

Decided May 19, 1930

281 U.S. 511

Syllabus

A state franchise tax or license fee imposed on a manufacturing corporation at the rate of five cents per hundred shares of that portion of its issued capital stock which bore the same ratio to all its issued capital stock as the amount of its property and business within the state bore to its total business and property held not violative of the commerce clause although much of the business included in the computation as transacted in the state consisted of sale of goods upon orders received from outside and accepted by mail, the goods being shipped by the corporation f.o.b. at its factories to the destinations designated by the purchasers. Air Way Corp. v. Day, 266 U. S. 71, distinguished.

335 Ill. 150 affirmed.

Certiorari, 280 U.S. 545, to review a judgment sustaining the dismissal of the bill in a suit to enjoin payment to the Treasurer of Illinois of the amount of a tax collected from the petitioner by the respondent Secretary of State. chanrobles.com-red

Page 281 U. S. 512


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