UNION TRANSIT CO. v. KENTUCKY

No. 84.

199 U.S. 194 (1905)

UNION REFRIGERATOR TRANSIT COMPANY v. KENTUCKY.

Supreme Court of United States.

Decided November 13, 1905.


Attorney(s) appearing for the Case

Mr. William H. Field and Mr. Alexander P. Humphrey for plaintiff in error.

Mr. Henry L. Stone, with whom Mr. Samuel B. Kirby and Mr. Robert W. Bingham were on the brief, for defendant in error.


MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.

In this case the question is directly presented whether a corporation organized under the laws of Kentucky is subject to taxation upon its tangible personal property, permanently located in other States, and employed there in the prosecution of its business. Such taxation is charged to be a violation of the due process of law clause...

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