Hump Hairpin Mfg. Co. v. Emmerson, 258 U.S. 290 (1922)

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Hump Hairpin Manufacturing Company v. Emmerson

No. 139

Argued March 2, 3, 1922
Decided March 27, 1922
258 U.S. 290

ERROR TO THE SUPREME COURT

OF THE STATE OF ILLINOIS

1. Error of state authorities in treating interstate as intrastate business in computing a corporation excise tax under a statute meant to include the latter only in the computation, goes to the constitutionality of the tax, and not of the statute. P. 293.

2. Business done by a corporation through order approved in a state where its tangible property and business office were located and its manufacturing conducted, but first obtained by its salesmen from residents in other states, held interstate. P. 294.

3. Where a state law for taxing foreign corporations for the privilege of doing local business base the tax upon the capital stock actually represented by property located and business transacted within the state, plainly intending not to tax interstate commerce, and is reasonable as to mount and free from discrimination in favor of local corporations, a tax assessed under it will not be unconstitutional merely because a trifling part resulted from inclusion of interstate business in the basis of computation. P. 295.

293 Ill. 387 affirmed.

Error to a judgment of the Supreme Court of Illinois in a suit brought by the plaintiff in error to recover the amount of a tax.