Legal Opinion
Southern Pac. Co. v. State Corporation Commission
New Mexico Supreme Court
Decided September 8, 1937No. 4213PublishedCited by 8 opinions
1Opinion of the Court
BRICE, Justice.
The questions are: Is the manner of laying a franchise tax upon that portion of the appellee’s capital stock represented by railway property and business in New Mexico illegal? Has such taxation been so applied to appellee as to deprive it of constitutional rights? And does the act under which the tax was laid violate certain prohibitions of the Constitution of the United States?
The tax was assessed and levied by the State Corporation Commission by virtue of chapter 116, N.M.L.193S; sections 2, 4; and 6 of which are as follows:
“Sec. 2. Every domestic or foreign corporation for…
2Cases cited19 opinions
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Green v. FrazierSupreme Court of the United States · 1920
- Great Northern Railway Co. v. WeeksSupreme Court of the United States · 1936
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
- Southern Railway Co. v. WattsSupreme Court of the United States · 1923
14 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commonwealth v. Ford Motor Co.Supreme Court of Pennsylvania · 1944
- Clark v. Atlantic Pipe Line Co.Court of Appeals of Texas · 1939
- Fowler v. CorlettNew Mexico Supreme Court · 1952
- State Ex Rel. State Corp. Commission v. Old Abe Co.New Mexico Supreme Court · 1939
- Seismograph Service Corp. v. Bureau of RevenueNew Mexico Supreme Court · 1956
3 more not listed; retrieve them via the Exa API.