Detroit Bridge Co. v. Tax Appeal Board
Annotate this Case
294 U.S. 83 (1935)
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
Argued December 14, 1934
Decided January 14, 1935
294 U.S. 83
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.
Disclaimer: Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.