Locomobile Co. Of America v. Commonwealth of Massachusetts
Locomobile Company of America v. Commonwealth of Massachusetts
Syllabus
Summary
Syllabus and headnotes are prepared by the reporter or publisher, not the court, and are not part of the opinion.
Opinion
Mr. Justice Van Devanter delivered the opinion of the court.
An excise tax of $1,300 imposed on a West Virginia corporation for doing a local business in Massachusetts during the year 1915 is here in question. The state court sustained it. 228 Massachusetts, 117. The corporation is engaged in manufacturing in Connecticut and sells its manufactured articles extensively in interstate commerce. It does both an interstate and a local business in Massachusetts. Each is of considerable volume, but the inter *147 state is much the larger, although this is not material. The tax is of a designated per cent, of the entire authorized capital, and was imposed after the maximum limit named in St. 1909, c. 490, Part III, § 56, was removed by St. 1914, c. 724, § 1. As thus changed the statute is in its essence and practical operation indistinguishable from those adjudged invalid in Western Union Telegraph Co.
v. Kansas, 216 U. S. 1 ;
Pullman Company v. Kansas, 216 U. S. 56 ;
Ludwig v. Western Union Telegraph Co., 216 U. S. 146 , and Looney v. Crane Company, 245 U. S. 178 . This we have just decided in International Paper Co.
v. Massachusetts, arde, 135.
Judgment reversed.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 15 cases
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.