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CHENEY BROTHERS CO. v. MASSACHUSETTS

No. 12.

246 U.S. 147 (1918)

38 S.Ct. 295

62 L.Ed. 632

CHENEY BROTHERS COMPANY ET AL. v. COMMONWEALTH OF MASSACHUSETTS.

Supreme Court of United States.

Decided March 4, 1918.

Attorney(s) appearing for the Case

Mr. Charles A. Snow, with whom Mr. William P. Everts was on the briefs, for plaintiffs in error.

Mr. William Harold Hitchcock, Assistant Attorney General of the State of Massachusetts, with whom Mr. Henry C. Attwill, Attorney General of the State of Massachusetts, was on the briefs, for defendant in error.

MR. JUSTICE VAN DEVANTER delivered the opinion of the court.

We here are concerned with an excise tax imposed by Massachusetts in 1913 on each of seven foreign corporations on the ground that each was doing a local business in the State. Objections to the tax based on the commerce clause of the Constitution and the due process and equal protection clauses of the Fourteenth Amendment were overruled by the state court. 218 Massachusetts, 558. The tax was imposed under...

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