S. S. White Dental Manufacturing Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition, filed in the Supreme Judicial Court on November 4, 1911, under St. 1909, c. 490, Part III, § 70, by a corporation organized under the laws of the State of Pennsylvania to recover the amount of an excise tax assessed upon the petitioner by the Tax Commissioner of the Commonwealth under Part III, § 56 of the same statute and paid by the petitioner.
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Petition, filed in the Supreme Judicial Court on November 4, 1911, under St. 1909, c. 490, Part III, § 70, by a corporation organized under the laws of the State of Pennsylvania to recover the amount of an excise tax assessed upon the petitioner by the Tax Commissioner of the Commonwealth under Part III, § 56 of the same statute and paid by the petitioner. The case was submitted to Braley, J., upon an agreed statement of facts, containing the facts which are stated in the opinion. The petitioner asked the justice to make certain rulings of law to the effect that the statute, so far as…
1Opinion of the CourtRugg, C. J.
The petitioner is a foreign corporation organized under the laws of Pennsylvania, where are its principal offices. Its business is manufacturing artificial teeth and dental instruments and supplies and buying and selling such products. It does not manufacture in Massachusetts, but it has maintained for ten years in Boston a salesroom, offices, store and stock rooms, where it keeps a stock of goods sufficient for carrying on its business. At this place fifty-four persons are employed, twelve of whom are salesmen travelling in New England and the maritime provinces. It sells goods at wholesale…
2Cases cited62 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Paul v. VirginiaSupreme Court of the United States · 1869
- Bank of Augusta v. EarleSupreme Court of the United States · 1839
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- Hammond Packing Co. v. ArkansasSupreme Court of the United States · 1909
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3Cited by37 opinions
- Opinion of the Justices to the Senate & House of RepresentativesMassachusetts Supreme Judicial Court · 1915
- Opinion of the Justices to the SenateMassachusetts Supreme Judicial Court · 1955
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Lutz, Atty.-Gen. v. Arnold, Atty. Tr.Indiana Supreme Court · 1935
- Andover Savings Bank v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1982
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