Locomobile Co. v. Massachusetts
Annotate this Case
246 U.S. 146 (1969)
- Syllabus |
U.S. Supreme Court
Locomobile Co. v. Massachusetts, 246 U.S. 146 (1918)
Locomobile Company v. Massachusetts
Argued October 19, 1917
Decided Mach 4, 1918
246 U.S. 146
ERROR TO THE SUPREME JUDICIAL COURT OF
THE STATE OF MASSACHUSETTS
An excise tax of a designated percent of entire authorized capital, imposed on a foreign corporation for the privilege of doing local business in Massachusetts, held void upon the authority of International Paper Co. v. Massachusetts, ante, 246 U. S. 135, and cases there cited.
228 Mass. 117 reversed.
The case is stated in the opinion.
MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.
An excise tax of $1,300 imposed on a West Virginia corporation for doing a local business in Massachusetts during the year 1915 is here in question. The state court sustained it. 228 Mass. 117. The corporation is engaged in manufacturing in Connecticut, and sells its manufactured articles extensively in interstate commerce. It does both an interstate and a local business in Massachusetts. Each is of considerable volume, but the interstate
is much the larger, although this is not material. The tax is of a designated percent of the entire authorized capital, and was imposed after the maximum limit named in St.1909, c. 490, Part III, § 56, was removed by St.1914, c. 724, § 1. As thus changed, the statute is, in its essence and practical operation, indistinguishable from those adjudged invalid in Western Union Telegraph Co. v. Kansas, 216 U. S. 1; Pullman Co. v. Kansas, 216 U. S. 56; Ludwig v. Western Union Telegraph Co., 216 U. S. 146, and Looney v. Crane Co., 245 U. S. 178. This we have just decided in International Paper Co. v. Massachusetts, ante, 246 U. S. 135.