Sneed v. Shaffer Oil & Refining Co.

LEWIS, Circuit Judge.

The main issue in each of these four eases, argued together, is whether an act of the Oklahoma Legislature (chapter 113, Session Laws 1927), requiring an annual license fee from corporations that do business in that state and fixing the basis on which the amount thereof is to be ascertained is enforceable against appellees, plaintiffs below, all Delaware corporations. The complaints challenge the act on the ground that it discriminates between domestic and foreign corporations and thus denies to the latter equal protection of laws. Eourteenth Amendment U. S. Constitution.…