Legal Opinion
St. Louis Southwestern Ry. Co. v. Emmerson
District Court, S.D. Illinois
Decided May 13, 1928No. 800PublishedCited by 2 opinions
1Opinion of the Court
FITZHENRY, District Judge.
Plaintiff is a railroad corporation, organized under the laws of Missouri, with a capital stock of $36,249,750. Of this total capital stock, .00746 per cent, is represented by property owned and business done- in' the state of Illinois, as shown by the corporation’s annual report, filed for the year 1927, as required by law, with the secretary of state of Illinois. In extending the corporation franchise tax under the Illinois Corporation Act, the plaintiff corporation was assessed $1,000, being the minimum tax provided by section 107 of said act.
Plaintiff alleges the…
2Cases cited3 opinions
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- International Paper Co. v. Commonwealth of MassachusettsSupreme Court of the United States · 1918
- General Railway Signal Co. v. Virginia Ex Rel. State Corporation Comm'nSupreme Court of the United States · 1918
3Cited by2 opinions
- Aaron Vrh v. J. Zamora, et al.District Court, E.D. California · 2026
- St. Louis Southwestern Ry. Co. v. StrattonDistrict Court, S.D. Illinois · 1931