MORTON, District Judge.
The question presented by these four cases is whether the Boston Elevated Railway Company was, while under public control, subject to the tax on capital stock imposed by Revenue Act 1918, § 1000 (Comp. St. § 5980n). This statute levies on corporations an "excise tax with respect to carrying on or doing business" (section 1000 [a], subd. 1), and it relieves from the tax "any corporation which was not engaged in business * * * during...
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