Baltic Mining Co. v. Massachusetts
Supreme Court of the United States
ERROR TO THE SUPREME JUDICIAL COURT OP THE STATE OP MASSACHUSETTS. The facts, which involve the validity under the commerce, due process and equal protection clauses of the Federal Constitution of an act of the Commonwealth of ' Massachusetts imposing a tax on foreign corporations within the Commonwealth, are stated in the opinion.
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ERROR TO THE SUPREME JUDICIAL COURT OP THE STATE OP MASSACHUSETTS. The facts, which involve the validity under the commerce, due process and equal protection clauses of the Federal Constitution of an act of the Commonwealth of ' Massachusetts imposing a tax on foreign corporations within the Commonwealth, are stated in the opinion. A State cannot lawfully impose an excise measured by the entire capital stock of a foreign corporation engaged in interstate commerce as a condition of its right to transact domestic business. Such a measüre, in its necessary effect and operation, directly and…
1Opinion of the CourtJustice Day
These cases present the question of the constitutional validity of an act of the Commonwealth of Massachusetts (St. 1909, c. 490, Part III, § 54 et seq.), undertaking to impose a tax on foreign corporations within the Commonwealth- While the cases are not in all respects parallel they were argued together and present the same questions, and we shall accordingly dispose of them as one.
The cases were heard upon agreed statements of fact, which show:
The Baltic Mining Company, a Michigan corporation, organized for the purpose of mining, producing and selling copper, with a total authorized…
2Cases cited18 opinions
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- Home Ins. Co. v. MorseSupreme Court of the United States · 1874
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