Fort Smith Lumber Company v. Arkansas,
251 U.S. 532 (1920)

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U.S. Supreme Court

Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920)

Fort Smith Lumber Company v. Arkansas

No. 394

Submitted January 5, 1920

Decided March 1, 1920

251 U.S. 532


Double taxation is not forbidden by the Fourteenth Amendment. P. 251 U. S. 533.

A state may use its taxing power to carry out a policy respecting corporations. Id.

It may discriminate between local corporations and individuals by making the former liable to be taxed on shares held in other local corporations, themselves fully taxed, and to be sued for the back taxes, while leaving individuals free from such liabilities. Id.

211 S.W. 662 affirmed.

Page 251 U. S. 533

The case is stated in the opinion.

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