New York Ex Rel. Hatch v. Reardon
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. The facts, which involve the constitutionality of the stock transfer law of the State of New York, are stated in the opinion. To tax sales of shares of corporate stock exclusively is an arbitrary discrimination in violation of the provision of the Fourteenth Amendment securing the equal protection of the laws.
Read the full summary
ERROR TO THE SUPREME COURT OF THE STATE OF NEW YORK. The facts, which involve the constitutionality of the stock transfer law of the State of New York, are stated in the opinion. To tax sales of shares of corporate stock exclusively is an arbitrary discrimination in violation of the provision of the Fourteenth Amendment securing the equal protection of the laws. The act selects from the mass of property, real and personal, in the State, one particular species, and one only, and imposes a tax upon every sale and transfer thereof. Sales of every other species of property are, and always have…
1Opinion of the CourtJustice Holmes
This is a writ of error to revise an order dismissing a writ of habeas corpus and remanding the relator to the custody of the defendant in error.' The order was made by a single Justice and affirmed successively by the Appellate Division of the Supreme Court, 110 App. Div. 821, and by the Court of Appeals, 184 N. Y. 431. The facts are these: The relator, Hatch, a resident of Connecticut, sold in New York to one Maury, also a resident of Connecticut, but doing business in New York, one' hundred shares of the stock of the Southern Railway Company, a Virginia corporation, and one hundred shares…
2Cases cited27 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- United States v. Ju ToySupreme Court of the United States · 1905
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
22 more not listed; retrieve them via the Exa API.
3Cited by252 opinions
- Jones v. United StatesSupreme Court of the United States · 1960
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- United States v. SalvucciSupreme Court of the United States · 1980
- Lindsley v. Natural Carbonic Gas Co.Supreme Court of the United States · 1911
- United States v. RainesSupreme Court of the United States · 1960
247 more not listed; retrieve them via the Exa API.