National Leather Co. v. Commonwealth

These are petitions. brought under G. L. c. 63, § 77, for the recovery of portions of excise taxes levied for the years 1922 and 1923 under G. L. c. 63, § 39, upon a foreign corporation organized under the laws of Maine for the privilege of doing local business within this Commonwealth. During the years in question, the business of the petitioner was purchasing hides and skins, having them tanned by others, and selling the resulting leather through the tanners. Its business was conducted wholly in Massachusetts, its business offices were located here and it carried on no active business…