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RAY COPPER CO. v. UNITED STATES

No. 443.

268 U.S. 373 (1925)

RAY CONSOLIDATED COPPER COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided May 25, 1925.

Attorney(s) appearing for the Case

Mr. Arthur A. Ballantine, with whom Messrs. Carroll A. Wilson and George E. Cleary were on the brief, for appellant.

The Solicitor General, with whom Messrs. Robert P. Reeder and Fred K. Dyar, Special Assistants to the Attorney General, were on the brief, for the United States.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Revenue Act of 1918, February 24, 1919, c. 18, Title X, § 1000 (a) (1), 40 Stat. 1057, 1126, provides: "Every domestic corporation shall pay annually a special excise tax with respect to carrying on or doing business, equivalent to $1 for each $1000 of so much of the fair average value of its capital stock for the preceding year ending June 30 as is in excess of $5,000. In estimating the value of the...

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