Hump Hairpin Manufacturing Co. v. Emmerson

Citations

• 258 U.S. 290
• 42 S. Ct. 305
• 66 L. Ed. 622
• 1922 U.S. LEXIS 2271

Syllabus

<p>.1. Error of state authorities in treating interstate as intrastate business in computing a corporation excise tax under a statute meant to include the latter only in the computation, goes to the constitutionality of the tax and not of the statute. P. 293,</p> <p>2. Business doné by a corporation through orders approved in a State where its tangible property and business office were located and’ its manufacturing conducted, but first obtained by its salesmen from residents in other States, held interstate, .if. 294.</p> <p>3. Where a state law for taxing foreign corporations for the privilege of doing local business bases the tax upon the capital stock actually represented by property located and business transacted within the . State, plainly intending not to tax interstate commerce, and is reasonable as to amount and free, from discrimination in favor of local corporations, a tax .assessed under it will not'be unconstitu-tional merely because a trifling part resulted from inclusion of interstate business in the basis of' computation. P. 295.</p>