Eaton, Crane & Pike Co. v. Commonwealth
Massachusetts Supreme Judicial Court
Two petitions, filed in the Supreme Judicial Court on December 24, 1919, one of which was afterwards amended, by two corporations organized under the laws of the State of Maine, each maintaining a factory or factories as well as warehouses and sales offices in Massachusetts and each having real and personal property in other States which it used in connection with the manufacture and sale of stationery, praying that the war bonus taxes, so called, levied under St. 1919, c.…
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Two petitions, filed in the Supreme Judicial Court on December 24, 1919, one of which was afterwards amended, by two corporations organized under the laws of the State of Maine, each maintaining a factory or factories as well as warehouses and sales offices in Massachusetts and each having real and personal property in other States which it used in connection with the manufacture and sale of stationery, praying that the war bonus taxes, so called, levied under St. 1919, c. 342, which revived and reenacted St. 1918, cc. 253, 255, be “abated, in whole or part, and that the Treasurer and…
1Opinion of the CourtRugg, C. J.
These are petitions for the abatement of the war bonus taxes, so called, levied under St. 1919, c. 342, whereby St. 1918, cc. 253 and 255, each operative according to its terms for one year only, were revived and extended for a further period. By the words of c. 253 and c. 255 certain foreign and domestic corporations were required to pay “a tax . . . computed upon . . . net income.”
Question is raised as to the nature of the taxes thus imposed. The language of these several acts is not as plain as might be desired in designating whether a property or an excise tax is intended. Nevertheless,…
2Cases cited20 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Shaffer v. CarterSupreme Court of the United States · 1920
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
- Travis v. Yale & Towne Manufacturing Co.Supreme Court of the United States · 1920
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3Cited by48 opinions
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