Locomobile Co. v. Massachusetts, 246 U.S. 146 (1918)

Locomobile Company v. Massachusetts


No. 734


Argued October 19, 1917
Decided Mach 4, 1918
246 U.S. 146

ERROR TO THE SUPREME JUDICIAL COURT OF
THE STATE OF MASSACHUSETTS

Syllabus

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,135, and cases there cited.

228 Mass. 117 reversed.

The case is stated in the opinion.