Ludlow-Saylor Wire Co. v. Wollbrinck
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. — Ron. Wilson A. Taylor, Judge. (1) Although the Missouri statute is taken almost bodily from the Federal Act of 1913, the fact that the validity of the Federal Act has been affirmed does not affirm the validity of the Missouri statute. Brushaber v. Railroad, 240 U. S. 1; Pollock v. Farmers’Loan & Trust Co., 157 IT.
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Appeal from St. Louis Circuit Court. — Ron. Wilson A. Taylor, Judge. (1) Although the Missouri statute is taken almost bodily from the Federal Act of 1913, the fact that the validity of the Federal Act has been affirmed does not affirm the validity of the Missouri statute. Brushaber v. Railroad, 240 U. S. 1; Pollock v. Farmers’Loan & Trust Co., 157 IT. S. 429, 557; License Tax Cases, 5 Wall. 462, 471; Knowlton v. Moore, 178 U. S. 41; State v. Frear, 148 Wis. 456; Campbell v. Sbaw, 11 Hawaii, 112; Alderman v. Wells, 85 S. C. 50-7. (2) Tbe Missouri Income Tax is a tax on property, (a) Income is…
1Opinion of the CourtBond, C. J.
I. Plaintiff, a business corporation, during the last half of the calendar year of 1917, earned a net income subject to taxation under an act of the Legislature approved April 12, 1917 (Laws 1917, p. 524, et seq.). Being cited to make a return of its said income, it refused, and brought this suit to enjoin the enforcement of said act as being violative of the State and Federal constitutions, making the assessor of the city of St. Louis a party defendant.
*349A general demurrer to the petition was sustained; whereupon, plaintiff not pleading further, a judgment dismissing its petition was rendered,…
2Cases cited19 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Roberts v. Northern Pacific RailroadSupreme Court of the United States · 1895
- Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
14 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Diefendorf v. GalletIdaho Supreme Court · 1932
- Rathjen v. Reorganized School District R-IISupreme Court of Missouri · 1955
- Reed v. BjornsonSupreme Court of Minnesota · 1934
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
48 more not listed; retrieve them via the Exa API.