Baltic Mining Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed on August 18, 1910, under the provisions of St. 1909, c. 490, Part III. § 70, to recover the amount of an excise tax assessed upon and paid by the petitioner, a foreign corporation.
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Petition, filed on August 18, 1910, under the provisions of St. 1909, c. 490, Part III. § 70, to recover the amount of an excise tax assessed upon and paid by the petitioner, a foreign corporation. The case was heard by Rugg, J., upon an agreed statement of facts, which was in substance as follows: The petitioner is a foreign corporation with an authorized capital stock of $2,500,000, established under the laws of Michigan for the purpose of mining, producing and selling copper. Its mine and plant are situated in Michigan, where it is actually engaged in the business of mining and producing…
1Opinion of the CourtKnowlton, C. J.
This is a petition in equity, brought under the St. 1909, c. 490, Part III. § 70, for an abatement of an excise tax of $500 paid by the petitioner under § 56 of this chapter. The petitioner’s contention is that the statute under which the tax was imposed is in violation of the Constitution of the United States.
The question presented is the same that was decided by this court, after full consideration and the citation of many authorities, in Attorney General v. Electric Storage Battery Co. 188 Mass. 239, when it was held that the statute was constitutional. Since this decision the cases of…
2Cases cited16 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Pembina Consolidated Silver Mining & Milling Co. v. PennsylvaniaSupreme Court of the United States · 1888
- Society for Savings v. CoiteSupreme Court of the United States · 1868
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- International Text Book Co. v. . ToneNew York Court of Appeals · 1917
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Marconi Wireless Telegraph Co. of America v. CommonwealthMassachusetts Supreme Judicial Court · 1914
- Judson Freight Forwarding Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1922
- Sloane v. CommonwealthMassachusetts Supreme Judicial Court · 1925
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