F. S. ROYSTER GUANO V. VIRGINIA, 253 U. S. 412 (1920)
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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.