F. S. Royster Guano v. Virginia
253 U.S. 412 (1920)

Annotate this Case

U.S. Supreme Court

F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920)

F. S. Royster Guano v. Virginia

No. 165

Argued March 19, 22, 1920

Decided June 7, 1920

253 U.S. 412

Syllabus

A state law which taxes all the income of local corporations derived from business done outside of the State and business done within it, while exempting entirely the income derived from outside the State by local corporations which do no local business, is arbitrary, and violates the equal protection clause of the Fourteenth Amendment. P. 253 U. S. 415.

Reversed.

The case is stated in the opinion.

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