Educational Films Corp. of America v. Ward

This is an appeal under § 238 of the Judicial Code from. a decree of a District Court of three judges for Southern New York, 41 F. (2d) 395, which dismissed, on the merits, the bill of complaint by which appellant, a New York corporation, sought to restrain appellees, the New York State Tax Commission, from the collection of a tax, on *385the ground that the taxing statute, as applied, infringes the federal Constitution.

Section 2091 of Article 9-A of the New York Tax Law lays an annual tax on every domestic, corporation of certain classes “ for the privilege of exercising its franchise in this…