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STRATTON v. ST. L.S.W. RY.

No. 178.

284 U.S. 530 (1932)

52 S.Ct. 222

76 L.Ed. 465

STRATTON, SECRETARY OF STATE OF ILLINOIS, v. ST. LOUIS SOUTHWESTERN RAILWAY CO.

Supreme Court of United States.

Reargued January 11, 1982.

Decided February 15, 1932.

Attorney(s) appearing for the Case

Mr. Bayard Lacey Catron, Assistant Attorney General of Illinois, with whom Mr. Oscar E. Carlstrom, Attorney General, was on the brief, for appellant.

Mr. Josiah Whitnel, with whom Mr. J.R. Turney was on the brief, for appellee.

MR. JUSTICE STONE delivered the opinion of the Court.

This case is here on appeal, Jud. Code §§ 238, 266, from a final decree of a District Court of three judges for the Southern District of Illinois, enjoining the assessment and collection from appellee of the minimum annual corporation franchise tax of $1,000, under §§ 105, 107, 112, 114, of the Illinois Corporation Act, as an unconstitutional burden on interstate commerce, and as violating the...

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