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MATSON NAV. CO. v. STATE BOARD

No. 346.

297 U.S. 441 (1936)

56 S.Ct. 553

80 L.Ed. 791

MATSON NAVIGATION CO. ET AL. v. STATE BOARD OF EQUALIZATION OF CALIFORNIA.

Supreme Court of United States.

Decided March 2, 1936.

Attorney(s) appearing for the Case

Mr. Maurice E. Harrison, with whom Messrs. Herman Phleger and Gregory A. Harrison were on the brief, for appellants.

Mr. H.H. Linney, Deputy Attorney General of California, with whom Mr. U.S. Webb, Attorney General, was on the brief, for appellees.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The California Bank and Franchise Tax Act declares: Every business corporation, with exceptions not here material, "shall annually pay to the state, for the privilege of exercising its corporate franchises within this state, a tax according to or measured by its net income" to be computed at the rate of four per cent. upon that income for the preceding year. § 4. If all the corporation's business is done...

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