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ALPHA CEMENT CO. v. MASSACHUSETTS

Nos. 103 and 327.

268 U.S. 203 (1925)

ALPHA PORTLAND CEMENT COMPANY v. COMMONWEALTH OF MASSACHUSETTS.

Supreme Court of United States.

Decided May 4, 1925.

Attorney(s) appearing for the Case

Mr. Louis H. Porter, with whom Messrs. F. Carroll Taylor and John G. Palfrey were on the brief, for plaintiff in error.

Mr. Alexander Lincoln, Assistant Attorney General of Massachusetts, with whom Mr. Jay R. Benton, Attorney General, was on the brief, for the defendant in error.

Mr. Basil Robillard filed a brief as amicus curiae, by special leave of Court.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Plaintiff in error claims that the Commonwealth illegally exacted of it $800.45 as an excise tax for the year 1921, and $567.57 plus $22.97 interest for 1922. The court below upheld the tax and definitely ruled that it was not repugnant to the Fourteenth Amendment or the Commerce Clause of the federal Constitution. 244 Mass. 530;

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