Southwestern Bell Telephone Co. v. Middlekamp

Plaintiff’s amended bill of complaint challenges the validity of the Franchise Tax Law enacted by the General Assembly of the State of Missouri. Session Laws 1917, p. 237.

In the case of St. Louis & San Francisco Railroad Co. v. George H. Middlekamp, State Treasurer, et al., this court, the present judges sitting, considered numerous objections presented by the plaintiff in that case, and sustained the law.1

One of the points urged was that the law is void, because in conflict with the provisions of the Constitution of the United States and the Constitution of the State of Missouri, which…