Legal Opinion
Gartland Steamship Co. v. Corporation & Securities Commission
Michigan Supreme Court
Decided June 7, 1954No. Docket 45, Calendar 46,095PublishedCited by 10 opinions
1Opinion of the CourtNelly, J.
Gartland Steamship Company, a Delaware corporation (hereinafter referred to as Gartland), appeals from the determination of the Michigan corporation tax appeal board affirming the Michigan corporation and securities commission’s assessment of a 1952 privilege tax. The question to be determined is whether said tax violated Gartland’s privilege of carrying on interstate and foreign commerce. US Const, art 1, § 8.
In 1950 the corporation and securities commission issued to Gartland certificate of authority to carry on its business in Michigan in accordance with the provisions of CL 1948, § 450.93…
2Cases cited24 opinions
- Whitney v. CaliforniaSupreme Court of the United States · 1927
- Alaska Packers Assn. v. Industrial Accident Comm'n of Cal.Supreme Court of the United States · 1935
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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3Cited by10 opinions
- Advisory Opinion Re Constitutionality of Pa 1970, No 100Michigan Supreme Court · 1971
- Duluth, South Shore & Atlantic Railroad v. Corp. & Securities CommissionMichigan Supreme Court · 1958
- Panhandle Eastern Pipe Line Co. v. Corporation & Securities CommissionMichigan Supreme Court · 1956
- Detroit & Cleveland Navigation Co. v. Department of RevenueMichigan Supreme Court · 1955
- Wisconsin & Michigan Steamship Co. v. Corp. & Securities CommissionMichigan Supreme Court · 1963
5 more not listed; retrieve them via the Exa API.