Kansas City, Fort Scott & Memphis Railway Co. v. Botkin
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP KANSAS. The facts, which involve the constitutionality under the commerce and due process clauses of the Federal Constitution and the construction of the statute of Kansas of 1913 imposing annual taxes on corporations, are stated in the opinion. The tax involved is not in lieu of property tax. The statute provides no method for ascertaining proportion of stock of domestic corporations devoted to Kansas business.
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ERROR TO THE SUPREME COURT OP THE STATE OP KANSAS. The facts, which involve the constitutionality under the commerce and due process clauses of the Federal Constitution and the construction of the statute of Kansas of 1913 imposing annual taxes on corporations, are stated in the opinion. The tax involved is not in lieu of property tax. The statute provides no method for ascertaining proportion of stock of domestic corporations devoted to Kansas business. The statute imposes a burden on interstate commerce and seeks to tax property beyond the jurisdiction of the State of Kansas. West. Un. Tel.…
1Opinion of the CourtJustice Hughes
the court.
By Chapter 135 of the Laws of 1913, of Kansas, every domestic corporation is required to- pay to the Secretary of State ah annual fee which is graduated according to the amount of its paid-up capital stock. When this capital stock does not-exceed $10,000, the fee is $10; when it exceeds $10,000 but is not over $25,000, the fee is $25’; and there áre further increases, graduated as stated, until the maximum fee of $2,500 is reached, that sum being payable in all cases where the paid-up capital stock exceeds $5,000,000. The plaintiff in error , is a railroad corporation organized…
2Cases cited18 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Taylor v. SecorSupreme Court of the United States · 1876
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
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3Cited by90 opinions
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- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
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