Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920)

Name: Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920) - Syllabus
Author: U.S. Supreme Court

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Fort Smith Lumber Company v. Arkansas

No. 394

Submitted January 5, 1920
Decided March 1, 1920
251 U.S. 532

ERROR TO THE SUPREME COURT

OF THE STATE OF ARKANSAS

Syllabus

Double taxation is not forbidden by the Fourteenth Amendment. P. 533.

A state may use its taxing power to carry out a policy respecting corporations. Id.

It may discriminate between local corporations and individuals by making the former liable to be taxed on shares held in other local corporations, themselves fully taxed, and to be sued for the back taxes, while leaving individuals free from such liabilities. Id.

211 S.W. 662 affirmed.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920) in 251 U.S. 532 251 U.S. 533. Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.

MLA: U.S. Supreme Court. "Syllabus." Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920), in 251 U.S. 532, page 251 U.S. 533. Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.

Harvard: U.S. Supreme Court, 'Syllabus' in Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920). cited in 1920, 251 U.S. 532, pp.251 U.S. 533. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.

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