International Paper Co. v. Commonwealth of Massachusetts
Supreme Court of the United States
ERROR TO THE SUPREME JUDICIAL COURT OF THE STATE OF MASSACHUSETTS. The case is stated in the opinion. As plaintiff in error could not complain of the original tax, the only question raised by this record is whether Stats;, 1914, c. 724, by increasing the amount by 1/100 of 1% of its authorized capital exceeding ten million dollars, namely, by the amount of 13,500, turns the excise, so far as this corporation is concerned, into an unconsti-tutional exaction, either in whole…
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ERROR TO THE SUPREME JUDICIAL COURT OF THE STATE OF MASSACHUSETTS. The case is stated in the opinion. As plaintiff in error could not complain of the original tax, the only question raised by this record is whether Stats;, 1914, c. 724, by increasing the amount by 1/100 of 1% of its authorized capital exceeding ten million dollars, namely, by the amount of 13,500, turns the excise, so far as this corporation is concerned, into an unconsti-tutional exaction, either in whole or in part. In 'Baltic Mining Co. v. Massachusetts, 231 U. S. 68, this court adopted the conclusion that the original tax…
1Opinion of the CourtJustice Van Devanter
This is a suit by a New York corporation to recover the amount of an excise tax assessed against it in Massachusetts for the year 1915 and paid under protest, the right of recovery being predicated on the asserted invalidity of the tax under the commerce clause of the Constitution and the due process clause of'the Fourteenth Amendment. The tax is also assailed on other grounds which will be passed without, particular notice. The case is set forth in an agreed statement, in the light of which the state court has sustained the tax. 228 Massachusetts, 101. The Massachusetts statutes under which…
2Cases cited9 opinions
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- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
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- Looney, Attorney General of Texas v. Crane CoSupreme Court of the United States · 1916
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