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ST. LOUIS-SAN FRANCISCO RY. v. MIDDLEKAMP

No. 636.

256 U.S. 226 (1921)

41 S.Ct. 489

65 L.Ed. 905

ST. LOUIS-SAN FRANCISCO RAILWAY COMPANY v. MIDDLEKAMP, STATE TREASURER OF THE STATE OF MISSOURI, ET AL.

Supreme Court of United States.

Decided May 2, 1921.

Attorney(s) appearing for the Case

Mr. Edward T. Miller and Mr. Henry S. Conrad, with whom Mr. William F. Evans was on the briefs, for appellant.

Mr. Frank W. McAllister, with whom Mr. Jesse W. Barrett, Attorney General of the State of Missouri, and Mr. Merrill E. Otis were on the briefs, for appellees.

Mr. Thomas O. Stokes, Mr. D.A. Frank, Mr. J.W. Gleed and Mr. S.L. Swarts, by leave of court, filed a brief as amici curiae.

MR. JUSTICE HOLMES delivered the opinion of the court.

This is a bill to restrain the collection of a franchise tax imposed by the statutes of Missouri upon domestic corporations. Laws of 1917, pp. 237-242.1 The plaintiff, a corporation of Missouri, filed with the State Tax Commission a report, as required by law, showing the value of its assets within the State to be $122,826,652, and the amount...

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