TRAVELLERS' INS. CO. v. CONNECTICUT

No. 219.

185 U.S. 364 (1902)

TRAVELLERS' INSURANCE COMPANY v. CONNECTICUT.

Supreme Court of United States.

Decided May 5, 1902.


Attorney(s) appearing for the Case

Mr. William R. Matson and Mr. Lucius F. Robinson for plaintiff in error.

Mr. Charles Phelps for defendant in error.


MR. JUSTICE BREWER delivered the opinion of the court.

The single question presented for our consideration is whether this legislation of the State of Connecticut in respect to the taxation of the shares of stock in a local corporation held by non-residents is in conflict with paragraph 1 of section 2 of article IV of the Federal Constitution, or the Fourteenth Amendment thereto. It is alleged that there is such discrimination between resident and non-resident stockholders...

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