F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920)

Name: F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920) - Syllabus
Author: U.S. Supreme Court

F. S. Royster Guano v. Virginia

No. 165

Argued March 19, 22, 1920
Decided June 7, 1920
253 U.S. 412

ERROR TO THE SUPREME COURT OF APPEALS

OF THE STATE OF VIRGINIA

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. 415.

Reversed.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920) in 253 U.S. 412 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.

MLA: U.S. Supreme Court. "Syllabus." F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920), in 253 U.S. 412, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.

Harvard: U.S. Supreme Court, 'Syllabus' in F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920). cited in 1920, 253 U.S. 412. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.

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