Attorney General v. Bay State Mining Co.
Massachusetts Supreme Judicial Court
Information filed December 13, 1867, on the St. of 1865, c. 283, § 14, at the relation of the treasurer and receiver-general of the Commonwealth, seeking a decree for payment by the defendants, a corporation organized under the law of Michigan for the purpose of engaging in the business of mining copper in that state, of taxes in 1866 and 1867, under the St. of 1865, c. 283, § 8, the material part of which is printed in the margin;* and for an injunction against further…
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Information filed December 13, 1867, on the St. of 1865, c. 283, § 14, at the relation of the treasurer and receiver-general of the Commonwealth, seeking a decree for payment by the defendants, a corporation organized under the law of Michigan for the purpose of engaging in the business of mining copper in that state, of taxes in 1866 and 1867, under the St. of 1865, c. 283, § 8, the material part of which is printed in the margin;* and for an injunction against further prosecution of business in the Commonwealth by the defendants, until the same should be paid with interest. The information…
1Opinion of the CourtWells, J.
The defence in this suit seems to rest upon the supposition that the existence and organization of the corporation, the functions and capacities with which it is endowed by the law creating it, are alone what constitute the franchise, or “ commodity,” which is the subject of the tax or excise imposed by" the St. of 1865, c. 283. If it were so, there would be much force in the argument that, when these are derived exclusively from the authority of another state, they are not proper subjects of state taxation here.
But we think this is a too limited view of the matter. It is not merely the…
2Cases cited1 opinion
- President of the Portland Bank v. ApthorpMassachusetts Supreme Judicial Court · 1815
3Cited by28 opinions
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Eaton, Crane & Pike Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1921
- Attorney General v. Electric Storage Battery Co.Massachusetts Supreme Judicial Court · 1905
- S. S. White Dental Manufacturing Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- Commonwealth v. Lancaster Savings BankMassachusetts Supreme Judicial Court · 1878
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