Gorham Manufacturing Co. v. State Tax Commission

The Gorham Manufacturing Company brought this suit in equity in the District Court to enjoin the collection of a tax assessed against it under Article 9-A of the Tax Law of New York, alleging that the provisions of this Article were in conflict with the due process clause of the Fourteenth Amendment and the commerce clause of the Constitution. The District Court, upon final hearing, dismissed the bill. 274 Fed. 975. And this direct appeal was prosecuted. Jud. Code, § 238.

This Article 2 provides that for the privilege of doing business in the State every foreign manufacturing and mercantile…