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ATLANTIC COAST LINE v. DAUGHTON

Nos. 724, 727, 744, 756.

262 U.S. 413 (1923)

43 S.Ct. 620

67 L.Ed. 1051

ATLANTIC COAST LINE RAILROAD COMPANY v. DAUGHTON, COMMISSIONER OF REVENUE OF THE STATE OF NORTH CAROLINA, ET AL. NORFOLK SOUTHERN RAILROAD COMPANY v. SAME. SEABOARD AIR LINE RAILWAY COMPANY v. SAME. SOUTHERN RAILWAY COMPANY v. SAME.

Supreme Court of United States.

Decided June 4, 1923.

Attorney(s) appearing for the Case

Mr. Thomas W. Davis, with whom Mr. George B. Elliot and Mr. Harry Skinner were on the brief, for appellate in No. 724.

Mr. George H. Brown and Mr. Wm. P. Bynum, with whom Mr. James S. Manning, Attorney General of the State of North Carolina, Mr. Frank Nash, Mr. Locke Craig, Mr. Thomas D. Warren and Mr. Sidney S. Alderman were on the briefs, for appellees.

Mr. W.B. Rodman for appellant in No. 727.

Mr. S.R. Prince, with whom Mr. W.M. Hendren and Mr. L.E. Jeffries were on the brief, for appellant in No. 756.

Mr. Murray Allen, Mr. Forney Johnson and Mr. James F. Wright filed a brief on behalf of appellant in No. 744.

MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Constitution of North Carolina (Article V, § 3, as amended January 7, 1921) authorizes the General Assembly to tax incomes at a rate not exceeding six per cent. The Income Tax Act of March 8, 1921 (Revenue Act, c. 34, Schedule D, §§ 100-904, as amended by c. 35, Public Laws 1921) laid upon corporations a tax equal to three per cent. of the entire net income as therein defined and upon individuals...

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