Hawley v. City of Malden
Supreme Court of the United States
ERROR TO THE SUPERIOR COURT OP THE STATE . OP , MASSACHUSETTS. The facts, which involve the constitutionality under the due process clause of the Fourteenth Amendment of an assessment for taxation under authority of the State of shares of stock owned by residents of .the State of foreign corporations which did no business and has no property within the State, are stated in the opinion.
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ERROR TO THE SUPERIOR COURT OP THE STATE . OP , MASSACHUSETTS. The facts, which involve the constitutionality under the due process clause of the Fourteenth Amendment of an assessment for taxation under authority of the State of shares of stock owned by residents of .the State of foreign corporations which did no business and has no property within the State, are stated in the opinion. Whether a tax by a State upon a resident thereof in respect of shares of stock owned by him in foreign corporations deprives him of his property without due process of law, in violation of the Fourteenth…
1Opinion of the CourtJustice Hughes
The plaintiff in error, a resident of the city of Malden, brought this antion to recover the amount of certain taxes which he had paid under protest. The taxes were assessed upon shares which he held in foreign corporations most of which did no business and had no property within the State of Massachusetts. It was alleged that the levy and collection were in violation of the due process and equal protection clauses, of the Fourteenth Amendment. Demurrer, to the declaration was sustained by the Superior Court and the case was reported to the Supreme Judicial Court of the Commonwealth which…
2Cases cited18 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Van Allen v. AssessorsSupreme Court of the United States · 1866
- Hannis Distilling Co. v. Mayor and City Council of BaltimoreSupreme Court of the United States · 1910
- Kirtland v. HotchkissSupreme Court of the United States · 1879
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
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3Cited by93 opinions
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- Bullen v. WisconsinSupreme Court of the United States · 1916
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
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