NEW JERSEY TEL. CO. v. TAX BOARD

No. 254.

280 U.S. 338 (1930)

NEW JERSEY BELL TELEPHONE COMPANY v. STATE BOARD OF TAXES AND ASSESSMENTS OF THE STATE OF NEW JERSEY.

Supreme Court of United States.

Decided January 6, 1930.


Attorney(s) appearing for the Case

Mr. Thomas G. Haight, with whom Messrs. Charles M. Bracelen, Frankland Briggs, Alfred E. Holcomb, and Leonard A. Sweney were on the brief, for appellant.

Mr. Duane E. Minard, Assistant Attorney General of New Jersey, with whom Messrs. Wm. A. Stevens, Attorney General, and John Solan were on the brief, for appellee.


MR. JUSTICE BUTLER delivered the opinion of the Court.

In 1928 appellee made an assessment against the appellant under a law of New Jersey known as the Voorhees Franchise Tax Act. Appellant caused the assessment by writ of certiorari to be brought to the supreme court of the State and there insisted that as construed the statute is repugnant to the Commerce Clause. That court held the law valid, sustained the tax and dismissed...

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