St. Louis-San Francisco Railway Co. v. Middlekamp
Supreme Court of the United States
APPEAL FROM THE DISTRICT COURT OP THE UNITED STATES FOR THE WESTERN DISTRICT OP MISSOURI. Appeal from a decree of the District Court sustaining a franchise tax imposed on a Missouri railroad corporation, which sought to enjoin its collection. The facts are given in the opinion.
1Opinion of the CourtJustice Holmes
This is a bill to restrain the collection of a franchise tax imposed by the statutes of Missouri upon domestic corporations. Laws of 1917, pp. 237-242. Thé plaintiff, a corporation of Missouri, filed with the State Tax Com mission a report, as required by law, showing the value. of its assets within the State to be $122,826,652, and the amount of its stock employed within the State $21,625,830. The State Tax Commission accepted these figures and following the statute levied a tax measured by 3/40 of one per cent, of the capital stack employed within the State, and also the same tax in respect…
2Cases cited3 opinions
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
3Cited by26 opinions
- Nashville, C. & St. LR Co. v. WallaceSupreme Court of the United States · 1933
- Nashville, Chattanooga & St. Louis Railway Co. v. WallaceSupreme Court of the United States · 1933
- Thompson v. Consolidated Gas Utilities Corp.Supreme Court of the United States · 1937
- Southern Railway Co. v. WattsSupreme Court of the United States · 1923
- Southern Natural Gas Corp. v. AlabamaSupreme Court of the United States · 1937
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