American Glue Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Petition under St. 1903, c. 437, § 84, filed December 17,1906. The petitioner, a domestic corporation having its principal place of business in Boston in this Commonwealth and also carrying on business in Pennsylvania, sought to have deducted from the franchise tax imposed upon it on May 1, 1906, by the tax commissioner under St. 1903, c. 437, § 72, an amount alleged by it to have been imposed upon it as a franchise tax by the State of Pennsylvania, contending that it has a…
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Petition under St. 1903, c. 437, § 84, filed December 17,1906. The petitioner, a domestic corporation having its principal place of business in Boston in this Commonwealth and also carrying on business in Pennsylvania, sought to have deducted from the franchise tax imposed upon it on May 1, 1906, by the tax commissioner under St. 1903, c. 437, § 72, an amount alleged by it to have been imposed upon it as a franchise tax by the State of Pennsylvania, contending that it has a franchise in that State which is “ property situated in another State ” within the terms of the statute; and also…
1Opinion of the CourtKnowlton, C. J.
This is a petition under the St. 1903, c. 437, § 84, for relief from the exaction of a tax on the petitioner, a domestic corporation. The petitioner’s first contention is that there should be an additional deduction under § 72 of this statute, on account of the “ property situated in another state or country and subject to taxation therein.” The value of all tangible property in other States has already been deducted; but the contention is that a part of the value of the -corporate franchise is property situated in another State, within the meaning of the *530statute. This contention is not…
2Cases cited7 opinions
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Western Union Telegraph Co. v. Attorney General of CommonwealthSupreme Court of the United States · 1888
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Louisville and Jeffersonville Ferry Company v. KentuckySupreme Court of the United States · 1902
- New York State v. RobertsSupreme Court of the United States · 1898
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3Cited by4 opinions
- Farr Alpaca Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1912
- A. J. Tower Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1916
- Simplex Electric Heating Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1917
- Boston Railroad Holding Co. v. CommonwealthMassachusetts Supreme Judicial Court · 1913