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ATLANTIC LUMBER CO. v. COMM'R. OF CORP.

No. 715.

298 U.S. 553 (1936)

56 S.Ct. 887

80 L.Ed. 1328

ATLANTIC LUMBER CO. v. COMMISSIONER OF CORPORATIONS AND TAXATION OF MASSACHUSETTS.

Supreme Court of United States.

Decided May 25, 1936.

Attorney(s) appearing for the Case

Mr. Robert C. McKay for appellant.

Mr. James J. Ronan, Assistant Attorney General of Massachusetts, with whom Mr. Paul A. Dever, Attorney General, was on the brief, for appellee.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

A Massachusetts statute (Gen. Laws, Ter. ed., c. 63; §§ 39-43) imposes upon a foreign corporation, with respect to the carrying on or doing of business by it within the commonwealth, an excise in a sum to be ascertained as the statute provides. So far as the present case is concerned, the amount of the excise is a specified percentage of the value of the corporate excess employed by the corporation...

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