Legal Opinion
In Re G. H. Hammond Co.
Michigan Supreme Court
Decided March 28, 1929No. Docket No. 139, Calendar No. 34,151PublishedCited by 11 opinions
1Opinion of the CourtNorth, C. J.
The appellant is a Michigan corporation. Under Act No. 85, Pub. Acts 1921, as amended, it is required to pay the State an annual privilege fee. In computing this tax the secretary of State included the following items: Cash in banks (none in Michigan) $230,086.36; notes and accounts receivable $1,764,265.14; membership in Chicago Board of Trade $2,300; and deferred charges $54,076.87. The G. H. Hammond Company opposed this method of computing the amount it should pay on the ground that it has never conducted any of its business within the State of Michigan, that it does not own or use any…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Cream of Wheat Co. v. County of Grand ForksSupreme Court of the United States · 1920
- Hawley v. City of MaldenSupreme Court of the United States · 1914
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Ross Amigos Oil Co. v. StateTexas Supreme Court · 1940
- In Re Detroit Properties Corp.Michigan Supreme Court · 1931
- Cleveland-Cliffs Iron Co. v. Corporation & Securities CommissionMichigan Supreme Court · 1958
- In Re Detroit International Bridge Co.Michigan Supreme Court · 1932
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