Detroit Bridge Co. v. Tax Appeal Board
294 U.S. 83 (1935)

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U.S. Supreme Court

Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935)

Detroit International Bridge Co. v.

Corporation Tax Appeal Board of Michigan

No. 272

Argued December 14, 1934

Decided January 14, 1935

294 U.S. 83

Syllabus

By owning and operating a toll bridge over which pedestrian and vehicle pas between this country and Canada, a corporation doe not itself engage in foreign commerce, and therefore a state tax on its privilege to be a corporation and exercise its functions, measured upon paid up capital and surplus, is not inconsistent with the commerce clause of the Constitution. Henderson Bridge Co. v. Kentucky,166 U. S. 150. P. 294 U. S. 86.

267 Mich. 384, 255 N.W. 368, affirmed.

Appeal from a judgment sustaining an order of the Corporation Tax Appeal Board, which in turn sustained the action of the Secretary of Michigan, in laying a privilege tax on the appellant corporation.

Page 294 U. S. 84

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