INTERNATIONAL PAPER CO. v. MASSACHUSETTS

No. 733.

246 U.S. 135 (1918)

INTERNATIONAL PAPER COMPANY v. COMMONWEALTH OF MASSACHUSETTS.

Supreme Court of United States.

Decided March 4, 1918.


Attorney(s) appearing for the Case

Mr. Charles A. Snow, with whom Mr. Frank T. Benner and Mr. William P. Everts were on the brief, for plaintiff in error. See post, 149.

Mr. William Harold Hitchcock, Assistant Attorney General of the State of Massachusetts, with whom Mr. Henry C. Attwill, Attorney General of the State of Massachusetts, was on the brief, for defendant in error.


MR. JUSTICE VAN DEVANTER delivered the opinion of the court.

This is a suit by a New York corporation to recover the amount of an excise tax assessed against it in Massachusetts for the year 1915 and paid under protest, the right of recovery being predicated on the asserted invalidity of the tax under the commerce clause of the Constitution and the due process clause of the Fourteenth Amendment. The tax is also assailed on...

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