Cheney Bros. Co. v. Commonwealth of Massachusetts
Supreme Court of the United States
ERROR TO THE SUPREME JUDICIAL COURT OF THE STATE OF MASSACHUSETTS. ■ The case is stated in the opinion. A “fluctuating” percentage excise measured by the entire capital stock of a. foreign corporation engaged in transacting interstate and domestic commerce at the same places and through the same instrumentalities, iá unconstitutional under the commerce clause and void, although it professes to be imposed exclusively for the privilege at * transacting local business.
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ERROR TO THE SUPREME JUDICIAL COURT OF THE STATE OF MASSACHUSETTS. ■ The case is stated in the opinion. A “fluctuating” percentage excise measured by the entire capital stock of a. foreign corporation engaged in transacting interstate and domestic commerce at the same places and through the same instrumentalities, iá unconstitutional under the commerce clause and void, although it professes to be imposed exclusively for the privilege at * transacting local business. Western Union Telegraph Co. v. Kansas, 216 U. S. 1; Pullman Co. v. Kansas, 216 U. S. 56; Ludwig v. Western Union Telegraph Co.,…
1Opinion of the CourtJustice Van Devanter
We here are concerned with an excise tax imposed by Massachusetts in 1913. on each of seven foreign corporations on the ground that each was doing a local business in the State. Objections to the tax based on the commerce. clause of the Constitution and the due process and equal protection clauses of the Fourteenth Amendment were overruled by the state court. 218 Massachusetts, 558. The tax was imposed under St. 1909, c. 490, Part . III, § 56, before the maximum limit was removed by St. 1914, c. 724, § 1, and in that respect the case is like Baltic Mining Co. v. Massachusetts, 231 U. S. 68,…
2Cases cited9 opinions
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- Southern Railway Co. v. GreeneSupreme Court of the United States · 1910
- Delaware, Lackawanna & Western Railroad v. YurkonisSupreme Court of the United States · 1915
- McCall v. CaliforniaSupreme Court of the United States · 1890
- Baltic Mining Co. v. MassachusettsSupreme Court of the United States · 1913
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3Cited by122 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Freeman v. HewitSupreme Court of the United States · 1947
- Hanover Fire Insurance v. HardingSupreme Court of the United States · 1926
- Eli Lilly & Co. v. Sav-On-Drugs, Inc.Supreme Court of the United States · 1961
- Alpha Portland Cement Co. v. MassachusettsSupreme Court of the United States · 1925
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