Chalker v. Birmingham & Northwestern Railway Co.
Citations
- 249 U.S. 522
- 39 S. Ct. 366
- 63 L. Ed. 748
- 1919 U.S. LEXIS 2070
Syllabus
<p>A state law making the amount of annual tax for the privilege of doing railroad construction work depend on whether the person taxed has his chief office in the State, viz., $25.00 if he has and $100.00 if he has not^-diserimlnates against citizens of other States, in violation of Art. IV, § 2, of the Constitution. P. 526.</p> <p>And a citizen of another State who would be liable for the larger tax, if valid, may question its validity without first tendering the lower tax. P. 528.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- statute 9 levying higher tax on companies with out-of-state chief offices, while not expressly discriminating against nonresidents, violated Privileges and Immunities Clause in practice
Source: CourtListener parenthetical corpus (CC0).
Judges: McReynolds
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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