James v. United Artists Corp.

This appeal requires consideration of but a single question: whether appellee is subject to the provisions of a statute of West Virginia which lays a tax, measured by gross receipts, “Upon- every person [including corporations] engaging . . . within this state in the business of collecting incomes from the use of real or personal property. . . .”

Appellee, a Delaware corporation, having an office and its principal place of business in New York City, brought the present suit in the District Court for southern West Virginia against appellant, a West Virginia tax official, to restrain collection…