Legal Opinion
Davis v. Wallace
Supreme Court of the United States
Decided January 9, 1922No. 329PublishedCited by 107 opinions
Appeal from the district court of the united states FOR THE DISTRICT OF NORTH DAKOTA. Appeal from a decree of the District Court, after a final hearing on bill and answer, dismissing a bill filed by the Director General of Railroads and five railroad companies to enjoin the collection of a special excise tax sought to be imposed under North Dakota Laws, 1919, c. 222.
1Opinion of the CourtJustice Van Devanter
This is a suit by the Director General of Railroads and five railroad companies to enjoin the collection of a special excise tax assessed against each of the companies for the years 1918 and 1919 under a statute of North Dakota, c. 222, Laws 1919, which declares:
“Every corporation, joint-stock company or association, now or hereafter organized under the law of any other State, the United States or a foreign country, and engaged in business in the State during the previous calendar year, shall pay annually a special excise tax with respect to the carrying on or doing business in the State by…
2Cases cited5 opinions
- Siler v. Louisville & Nashville RailroadSupreme Court of the United States · 1909
- Greene v. Louisville & Interurban RailroadSupreme Court of the United States · 1917
- Louisville & Nashville Railroad v. GarrettSupreme Court of the United States · 1913
- Wallace v. HinesSupreme Court of the United States · 1920
- Field v. Barber Asphalt Paving Co.Supreme Court of the United States · 1904
3Cited by107 opinions
- Hagans v. LavineSupreme Court of the United States · 1974
- Hurn v. OurslerSupreme Court of the United States · 1933
- Matthews v. RodgersSupreme Court of the United States · 1932
- Frost v. Corporation Comm'n of Okla.Supreme Court of the United States · 1929
- Sterling v. ConstantinSupreme Court of the United States · 1932
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