St. Louis Southwestern Railway Co. v. State ex rel. Norwood
Supreme Court of Arkansas
Appeal from Pulaski Chancery Court; John E. Martineau, Chancellor; STATEMENT BY THE COURT. The Attorney General, proceeding under Act No. 112, entitled, “An Act for an annual franchise tax on corporations doing business in the State of Arkansas” (Acts of Arkansas, 1911, page 67), brought this suit to recover the franchise tax levied against the St. Louis Southwestern Eailway Company by the Arkansas Tax Commission under the provisions of said Act for the year 1911. The…
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Appeal from Pulaski Chancery Court; John E. Martineau, Chancellor; STATEMENT BY THE COURT. The Attorney General, proceeding under Act No. 112, entitled, “An Act for an annual franchise tax on corporations doing business in the State of Arkansas” (Acts of Arkansas, 1911, page 67), brought this suit to recover the franchise tax levied against the St. Louis Southwestern Eailway Company by the Arkansas Tax Commission under the provisions of said Act for the year 1911. The complaint alleges that the amount of taxes is $6,798.26, together with a penalty of twenty-five per cent, amounting to…
1Opinion of the CourtHast, J.
(after stating the facts) : Counsel for defendant contend that it has paid its taxes under Act No. 251 of Acts of 1911, providing for the taxation of its property in the State of Arkansas, and that the imposition of a franchise tax under Act No. 112 of Acts of 1911 is invalid, but we can not agree with them in their contention. The Constitution of the State of Arkansas provides how foreign corporations may be authorized to do business in the State in the following language:
“Foreign corporations may be authorized to do business in this State under such limitations and restrictions as may be…
2Cases cited14 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sims v. AhrensSupreme Court of Arkansas · 1925
- Baker v. HillSupreme Court of Arkansas · 1929
- Southern Pac. Co. v. State Corporation CommissionNew Mexico Supreme Court · 1937
- Blackwood v. SibeckSupreme Court of Arkansas · 1930
- Central Coal & Coke Co. v. LockhartSupreme Court of Arkansas · 1923
3 more not listed; retrieve them via the Exa API.