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LAWRENCE v. STATE TAX COMM.

No. 580.

286 U.S. 276 (1932)

52 S.Ct. 556

76 L.Ed. 1102

LAWRENCE ET AL. v. STATE TAX COMMISSION OF MISSISSIPPI.

Supreme Court of United States.

Decided May 16, 1932.

Attorney(s) appearing for the Case

Mr. Wm. H. Watkins for appellants.

Mr. J.A. Lauderdale, Assistant Attorney General of Mississippi, with whom Mr. Greek L. Rice, Attorney General, was on the brief, for appellee.

MR. JUSTICE STONE delivered the opinion of the Court.

This is an appeal under § 237 of the Judicial Code, from a decree of the Supreme Court of Mississippi, 162 Miss. 338; 137 So. 503, upholding the Mississippi income tax law [c. 132, Miss. Laws of 1924, as amended in 1928, c. 124, 2 Miss. Code Ann. (1930) 2136], which, as applied to appellant, is assailed as infringing the Fourteenth Amendment of the Federal Constitution...

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