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Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935)
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Detroit International Bridge Co. v. Corporation Tax Appeal Board of Michigan No. 272 Argued December 14, 1934 Decided January 14, 1935 294 U.S. 83
APPEAL FROM THE SUPREME COURT OF MICHIGAN
Syllabus
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. 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.
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Chicago: U.S. Supreme Court, "Syllabus," Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935) in 294 U.S. 83 294 U.S. 84. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=NXQRMEDAUAM5NY8.
MLA: U.S. Supreme Court. "Syllabus." Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935), in 294 U.S. 83, page 294 U.S. 84. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=NXQRMEDAUAM5NY8.
Harvard: U.S. Supreme Court, 'Syllabus' in Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935). cited in 1935, 294 U.S. 83, pp.294 U.S. 84. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=NXQRMEDAUAM5NY8.
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