Durr v. Homochitto Lumber Co.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding tax imposed as annual charge upon right to continue corporate existence is excise tax
• holding tax imposed as an annual charge on the right to maintain corporate existence, although computed based on the amount of capital stock, was an excise tax

Source: CourtListener parenthetical corpus (CC0).