Colgate v. Harvey

296 U.S. 404 (1935)

COLGATE

v.

HARVEY, STATE TAX COMMISSIONER.

No. 8.

Supreme Court of United States.

Argued October 14, 15, 1935.

Decided December 16, 1935.

APPEAL FROM THE SUPREME COURT OF VERMONT.

Mr. Edward J. Dimock, with whom Mr. George L. Hunt was on the brief, for appellant.

Messrs. Guy M. Page and Seymour P. Edgerton, with whom Mr. Lawrence C. Jones, Attorney General of Vermont, was on the brief, for appellee.

The Vermont Income and Franchise Tax Act of 1931, Public Laws of Vermont, 1933, § 872 et seq. (the pertinent provisions of which are copied in the margin[1]), imposes individual income…