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UNDERWOOD TYPEWRITER CO. v. CHAMBERLAIN

No. 215.

254 U.S. 113 (1920)

41 S.Ct. 45

65 L.Ed. 165

UNDERWOOD TYPEWRITER COMPANY v. CHAMBERLAIN, TREASURER OF THE STATE OF CONNECTICUT.

Supreme Court of United States.

Decided November 15, 1920.

Attorney(s) appearing for the Case

Mr. Arthur M. Marsh and Mr. Arthur L. Shipman, with whom Mr. Charles Strauss and Mr. Eugene D. Boyer were on the brief, for plaintiff in error:

Mr. James E. Cooper and Mr. Hugh M. Alcorn, with whom Mr. Frank E. Healy, Attorney General of the State of Connecticut, was on the brief, for defendant in error.

Mr. Louis H. Porter, by leave of court, filed a brief as amicus curiae.

MR. JUSTICE BRANDEIS delivered the opinion of the court.

This action was brought by the Underwood Typewriter Company, a Delaware corporation, in the Superior Court for the County of Hartford, Connecticut, to recover the amount of a tax assessed upon it by the latter State and paid under protest. The company contended that as applied to it the taxing act violated rights guaranteed by the Federal Constitution. The constitutional questions involved were reserved by that...

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