Fort Smith Lumber Co. v. Arkansas Ex Rel. Arbuckle
Citations
- 251 U.S. 532
- 40 S. Ct. 304
- 64 L. Ed. 396
- 1920 U.S. LEXIS 1638
Syllabus
<p>'Double taxation is not forbidden by the Fourteenth Amendment. P. 533.</p> <p>A State may use its taxing power to carry out a policy respecting corporations. Id.</p> <p>It may discriminate between-local corporations and individuals by making the former liable to be taxed o.n shares held in other local corporations, themselves fully taxed; and- to be sued for the back taxes, while leaving individuals free from such liabilities. Id.</p> <p>211 S. W. Rep. 662, affirmed.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “The fourteenth amendment no more forbids double taxation than it does' doubling the amount of a tax * * *.”•
- \The Fourteenth Amendment no more forbids double taxation than it does doubling the amount of tax; short of confiscation or proceedings unconstitutional on other grounds.\
- “The Fourteenth Amendment no more forbids double taxation than it does doubling the amount of tax; short of confiscation or proceedings unconstitutional on other grounds.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Mil, Holmes, McKenna, Day, Van Devanter McReynolds
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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