Horn Silver Mining Co. v. New York
143 U.S. 305 (1892)

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U.S. Supreme Court

Horn Silver Mining Co. v. New York, 143 U.S. 305 (1892)

Horn Silver Mining Company v. New York

No. 48

Argued and submitted December 11, 1891

Decided February 29, 1892

143 U.S. 305

ERROR TO THE SUPREME COURT

OF THE STATE OF NEW YORK

Syllabus

The statute of New York of May 26, 1881, Laws of 1881, c. 361, imposing a tax upon the corporate franchise or business of every corporation, joint-stock company, or association incorporated or organized under any

Page 143 U. S. 306

law of the state or of any other state or country, to be computed by a percentage upon its whole capital stock, and to be ascertained in the manner provided by the act, when applied to a manufacturing corporation organized under the laws of Utah, and doing the greater part of its business out of the New York, and paying taxes in Illinois and Utah, but doing a small part of its business in the New York, does not tax persons or property not within the state, nor regulate interstate commerce, nor take private property without just compensation, nor deny to the corporation the equal protection of the laws, nor impose a tax beyond the constitutional power of the state, and the remedy of the corporation against hardship and injustice, if any has been suffered, must be sought in the legislature of the state.

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