Travellers' Insurance v. Connecticut
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF ERRORS OF THE STATE OF CONNECTICUT. Section 2 of chap. 153 of the Public Acts of Connecticut, passed in 1897,’ reads as follows-: “ The cashier or secretary of each corporation whose stock is liable to taxation, and not otherwise taxed by the provisions of this title, shall, on the first day of October, annually, or within ten days thereafter, deliver to the comptroller as worn list of all its stockholders residing without this State on said…
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ERROR TO THE SUPREME COURT OF ERRORS OF THE STATE OF CONNECTICUT. Section 2 of chap. 153 of the Public Acts of Connecticut, passed in 1897,’ reads as follows-: “ The cashier or secretary of each corporation whose stock is liable to taxation, and not otherwise taxed by the provisions of this title, shall, on the first day of October, annually, or within ten days thereafter, deliver to the comptroller as worn list of all its stockholders residing without this State on said day, and the number and market value of the shares of stock therein then belonging to each; and shall on or before the…
1Opinion of the CourtJustice Beewee
The single question presented for our consideration is whether this legislation of the State of Connecticut in respect to the taxation of the shares of stock in a local corporation held by non-residents is in conflict with paragraph 1 of section 2 of article IY of the Federal Constitution, or the Fourteenth Amendment thereto. It is alleged that there is such discrimination between resident and non-resident stockholders as works a denial of the equal protection of the laws, and to the prejudice of citizens of other States. The stock of the non-resident stockholder is assessed at its market…
2Cases cited3 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
3Cited by91 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Colgate v. HarveySupreme Court of the United States · 1935
- Austin v. New HampshireSupreme Court of the United States · 1975
- State ex rel. Bolens v. FrearWisconsin Supreme Court · 1912
- Michigan Central Railroad v. PowersSupreme Court of the United States · 1906
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