St. Louis Southwestern Railway Co. v. Arkansas
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP ARKANSAS. The Attorney General of Arkansas, proceeding under Act No. 112, approved March 23, 1911, entitled “An Act for an annual franchise tax on corporations doing business in the State of Arkansas,” (Acts of Arkansas, 1911, p. 67), brought this suit in one of the courts of the State to recover a tax levied against the St. Louis Southwestern Railway Company by the state Tax Commission under the provisions of that act for the year…
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ERROR TO THE SUPREME COURT OP THE STATE OP ARKANSAS. The Attorney General of Arkansas, proceeding under Act No. 112, approved March 23, 1911, entitled “An Act for an annual franchise tax on corporations doing business in the State of Arkansas,” (Acts of Arkansas, 1911, p. 67), brought this suit in one of the courts of the State to recover a tax levied against the St. Louis Southwestern Railway Company by the state Tax Commission under the provisions of that act for the year 1911, amounting to the sum of $6,798.26, besides a penalty and interest. The act is one of three that were passed by the…
1Opinion of the CourtJustice Pitney
The validity of Act No. 112, and of the tax that, pursuant to its provisions, has been levied against plaintiff in error, is questioned on the ground of repugnancy to the commerce clause of the Constitution of the United States and the “due process” and “equal protection” clauses of the Fourteenth Amendment.
• The act is entitled “An Act for an annual franchise tax on corporations doing business in the State of Arkansas,” (Acts of Arkansas, 1911, p. 67). Its fourth, fifth, and sixth sections require each foreign corporation for profit doing business in the State, and owning or using a part or…
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