Wisconsin v. J. C. Penney Co.

Whether the tax imposed by § 3 of Chapter 505 of the Wisconsin Laws of 1935 may apply to a foreign corporation licensed to do business in Wisconsin without offending the Fourteenth Amendment of .the Constitution is the question before us. The statute is quoted in *440the margin.1 When this question originally came before the Supreme Court of Wisconsin it found no constitu*441tional infirmity in such an exaction. State ex rel. Froedtert G. & M. Co. v. Tax Commission, 221 Wis. 225; 265 N. W. 672; 267 N. W. 52. But deeming itself constrained by its reading of this Court’s decision in Connecticut General…