Park Amusement Co. v. McCaughn

DICKINSON, District Judge.

This cause concerns itself with the construction of the revenue statute of 1917, and more particularly section 209 (Comp. St. § 6336%j). The pertinent features of the act are that it imposes a flat rate tax of 8 per cent, upon all corporations which have “no invested capital or not more than a nominal capital,” and a graduated scale rate upon others. The case is heard in the form of a rule fo? a new trial, but really as a case stated, the facts not being in controversy, and a verdict having been perfunctorily directed as one way of raising the question of law…