A. C. Lawrence Leather Co. v. Commonwealth

These are petitions for the abatement of excise taxes levied for the year 1923 on two foreign corporations. Identical questions of law are raised in each. The petitioners are severally incorporated under the laws of Maine. The A. C. Lawrence Leather Company has been tanning hides and selling the leather resulting therefrom. It does business in this Commonwealth and in other States. In 1919 its entire capital stock was purchased by the National Leather Company and has since been held by that company. The National Calfskin Company conducts its *611business of tanning hides exclusively within this…