Chalker v. Birmingham & Northwestern Railway Co.
Supreme Court of the United States
ERROR TO THE SUPREME COURT OE THE STATE OE TENNESSEE. The case is stated in the opinion. The act applies alike to residents and nonresidents; to. citizens of Tennessee as well as to citizens of other States. To argue that few non-resident persons, firms or corporations have their chief offices in Tennessee, or that few resident in Tennessee have their chief offices elsewhere, does not prove discrimination.
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ERROR TO THE SUPREME COURT OE THE STATE OE TENNESSEE. The case is stated in the opinion. The act applies alike to residents and nonresidents; to. citizens of Tennessee as well as to citizens of other States. To argue that few non-resident persons, firms or corporations have their chief offices in Tennessee, or that few resident in Tennessee have their chief offices elsewhere, does not prove discrimination. It is a fact of common knowledge that many have their chief offices in States other than the States in.which they reside or are domiciled. If it is competent for the legislature to exempt…
1Opinion of the CourtJustice McReynolds
The point for determination is the liability of J. W. Wright, Jr., a citizen and resident, of Alabama with his chief office therein, who engaged in the business of constructing a railroad in Tennessee, for the tax prescribed by § 4 of “An Act to provide revenue for the State of Tennessee and the counties and municipalities thereof,” approved May 1, 1909 (Acts of Tenn., 1909, c. 479, pp. 1726, 1727, 1735) which provides:
“Sec. 4. Be it further enacted, That each vocation, occupation, and business hereinafter named in this section is hereby declared to be a privilege, and the fate of taxation on…
2Cases cited4 opinions
- Ward v. MarylandSupreme Court of the United States · 1871
- Blake v. McClungSupreme Court of the United States · 1898
- Guy v. BaltimoreSupreme Court of the United States · 1880
- I. M. Darnell & Son Co. v. City of MemphisSupreme Court of the United States · 1908
3Cited by41 opinions
- Dunn v. BlumsteinSupreme Court of the United States · 1972
- Toomer v. WitsellSupreme Court of the United States · 1948
- Kleinsmith v. ShurtleffCourt of Appeals for the Tenth Circuit · 2009
- Ford Motor Credit Co. v. Ken Gardner Ford Sales, Inc. (In Re Ken Gardner Ford Sales, Inc.)United States Bankruptcy Court, E.D. Tennessee · 1981
- Hillside Dairy Inc. v. LyonsSupreme Court of the United States · 2003
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