MACALLEN CO. v. MASSACHUSETTS

No. 578.

279 U.S. 620 (1929)

THE MACALLEN COMPANY v. MASSACHUSETTS.

Supreme Court of United States.

Decided May 27, 1929.


Attorney(s) appearing for the Case

Mr. Thomas Allen for appellant.

Mr. R. Ammi Cutter, Assistant Attorney General of Massachusetts, with whom Mr. Joseph E. Warner, Attorney General, was on the brief, for appellee.

Messrs. Seth T. Cole and Stuart G. Knight filed a brief as amici curiae on behalf of the Tax Commission of New York, by special leave of Court.


MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

A statute of Massachusetts, G.L.c. 63, § 32, as amended by Stat. 1923, c. 424, § 1, provides:

"Except as otherwise provided in sections thirty-four and thirty-four A, every domestic business corporation shall pay annually, with respect to the carrying on or doing of business by it, an excise equal to the sum of the following, provided that every such corporation shall pay annually a total...

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