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ROBERTS & SCHAEFER CO. v. EMMERSON

No. 210.

271 U.S. 50 (1926)

46 S.Ct. 375

70 L.Ed. 827

ROBERTS & SCHAEFER COMPANY v. EMMERSON, SECRETARY OF STATE OF ILLINOIS.

Supreme Court of United States.

Decided April 12, 1926.

Attorney(s) appearing for the Case

Mr. Paul O'Donnell, with whom Mr. Charles W. Paltzer was on the brief, for plaintiff in error.

Mr. Bayard Lacey Catron, with whom Messrs. Oscar E. Carlstrom and Albert D. Rodenburg were on the brief, for defendant in error.

MR. JUSTICE STONE delivered the opinion of the Court.

The plaintiff in error, a corporation organized under the laws of Illinois, and doing business in that State, filed its bill in the Circuit Court of Sangamon county, Illinois, for a mandatory injunction to compel the defendant in error, as Secretary of State for Illinois, to accept the sum of $75.00 in full discharge of its liability for an annual franchise tax for the year 1923, imposed by § 105 of the Illinois...

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