Legal Opinion

Marconi Wireless Telegraph Co. of America v. Commonwealth

Massachusetts Supreme Judicial Court

Decided October 7, 1914PublishedCited by 30 opinions

1Opinion of the CourtRugg, C. J.

These are petitions* brought by corporations organized under the laws of other States to recover excise taxes paid by each for the privilege of transacting business within the Commonwealth.

1. The foreign corporation tax law, St. 1909, c. 490, Part III, §§ 56, et seq., has been upheld as a constitutional exercise of the power of the State after extended argument and thorough deliberation. Attorney General v. Electric Storage Battery Co. 188 Mass. 239. Baltic Mining Co. v. Commonwealth, 207 Mass. 381. Keystone Watch Case Co. v. Commonwealth, 212 Mass. 50. S. S. White Dental Manuf. Co. v.…

2Cases cited55 opinions

  1. Gibbons v. OgdenSupreme Court of the United States · 1824
  2. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  3. Swift & Co. v. United StatesSupreme Court of the United States · 1905
  4. Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
  5. International Harvester Co. of America v. KentuckySupreme Court of the United States · 1914

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3Cited by30 opinions

  1. Burgess v. Mayor of BrocktonMassachusetts Supreme Judicial Court · 1920
  2. International Text Book Co. v. . ToneNew York Court of Appeals · 1917
  3. Trojan Engineering Corp. v. Green Mountain Power Corp.Massachusetts Supreme Judicial Court · 1936
  4. Turner v. United Mineral Lands Corp.Massachusetts Supreme Judicial Court · 1941
  5. Remington Arms Co. Inc. v. Lechmere Tire & Sales Co.Massachusetts Supreme Judicial Court · 1959

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