Arkansas Anthracite Coal Co. v. State
Supreme Court of Arkansas
Appeal from Pulasld Chancery Court; J. E. Mar-tineau, Chancellor; The purpose of the act is only to levy a franchise tax upon those corporations which are doing business within the State, and as the appellant corporations are not doing any business, but are merely holding mineral rights for sale or lease, they are not within the purview of act No. 112, Acts of 1911, p. 67, or the amendatory act No. 122, Acts 1917. A foreign corporation who leases mines for a term of years is…
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Appeal from Pulasld Chancery Court; J. E. Mar-tineau, Chancellor; The purpose of the act is only to levy a franchise tax upon those corporations which are doing business within the State, and as the appellant corporations are not doing any business, but are merely holding mineral rights for sale or lease, they are not within the purview of act No. 112, Acts of 1911, p. 67, or the amendatory act No. 122, Acts 1917. A foreign corporation who leases mines for a term of years is not doing business within the meaning of the statute. 237 IT. S. 28; 228 Id. 295, 303-5; 220 Id. 145; 163 Pac. 148; 99…
1Opinion of the Court
McCulloch, O. J.
Two consolidated actions are involved in this appeal, each instituted by the State of Arkansas against domestic corporations to recover unpaid franchise taxes under the statute which provides that every corporation “organized and doing business under the laws of this State for nrofit shall make a report in writing to the Arkansas Tax Commission,” the form and substance of such report being specified, and that upon the filing of such report the Tax Commission shall report the same to the Auditor of State, “who shall charge and certify to the Treasurer of State for collection…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- St. Louis Southwestern Railway Co. v. State ex rel. NorwoodSupreme Court of Arkansas · 1913
- Linton v. Erie Ozark Mining Co.Supreme Court of Arkansas · 1921
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3Cited by2 opinions
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939