United States Supreme Court Cases & Opinions

U.S. Supreme Court

Northwest Airlines, Inc. v. Minnesota, 322 U.S. 292 (1944)

Northwest Airlines, Inc. v. Minnesota

No. 33

Argued October 19, 20, 1944

Decided May 15, 1944

322 U.S. 292

Syllabus

A corporation which was incorporated under the laws of Minnesota, and which had it principal place of business in that State, owned and operated in interstate commerce a fleet of airplanes; for 11 of the planes, a city within the State was the home port registered with the Civil Aeronautics Authority and the overhaul base, and none of the planes was continuously without the State during the whole tax year. Held that a general Minnesota personal property tax applied to all personal property within the State, and without discrimination applied on the corporation's entire feet of airplanes, did not violate the commerce clause, nor the due process clause of the Fourteenth Amendment, of the Federal Constitution. Pp. 322 U. S. 293, 322 U. S. 300.

213 Minn. 395, 7 N.W.2d 691, affirmed.

Certiorari, 319 U.S. 734, to review the affirmance of a judgment for the State in a suit against the company to recover delinquent personal property taxes.