Owens-Illinois Glass Co. v. Oxford

(after stating the foregoing facts). This court has for the past several years frequently had occasion to review cases respecting the right of this State or its subdivisions to tax the income or the intangibles (notes and accounts) of foreign corporations. In this case it will be neither practical nor worthwhile for us to discuss many of those cases, as the right of the State or of its subdivisions to impose and collect such taxes depended on an application of the facts of each particular case to our taxing statutes as they then existed. This case, as our statement of it shows, goes to the…