Yale & Towne Mfg. Co. v. Travis
District Court, S.D. New York
In Equity. Suit by the Yale & Tow'ne Manufacturing Company against Eugene M. Travis, Comptroller of the 'State of. New York. On motion to dismiss bill. The complainant, a Connecticut corporation, has its plant and principal business place at Stamford, Conn.
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In Equity. Suit by the Yale & Tow'ne Manufacturing Company against Eugene M. Travis, Comptroller of the 'State of. New York. On motion to dismiss bill. The complainant, a Connecticut corporation, has its plant and principal business place at Stamford, Conn. It is authorized to do business in thi3 state, where it maintains an office, owns property, and employs numerous residents of other states, to'wit, of New Jersey and Connecticut, who are occupied in whole or in part in the complainant’s business within this state. A number of complainant’s employés, who are nonresidents of New York,…
1Opinion of the CourtKnox, District Judge
(after stating the facts as above). By reason of the decision which I have determined should be made in this case, it will be unnecessary to enter upon a discussion of the enactment in its entirety. That a state possesses practically unlimited powers of taxation within the realm of its jurisdiction save as circumscribed by constitutional limitations is elementary, and income taxes are no exception.
The outstanding question, it seems to me, in this litigation is whether the act as drawn transgresses upon the equal - privileges and immunity provisions of the federal Constitution. If it does, I…
2Cases cited17 opinions
- Butchers' Benevolent Ass'n v. Crescent City Live-Stock Landing & Slaughter-House Co.Supreme Court of the United States · 1873
- Paul v. VirginiaSupreme Court of the United States · 1869
- Barbier v. ConnollySupreme Court of the United States · 1884
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
- Ward v. MarylandSupreme Court of the United States · 1871
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- National Savings & Loan Ass'n v. GillisDistrict Court, D. Idaho · 1929