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JAMES v. UNITED ARTISTS CORP.

No. 161.

305 U.S. 410 (1939)

59 S.Ct. 272

83 L.Ed. 256

JAMES v. UNITED ARTISTS CORP.

Supreme Court of United States.

Decided January 3, 1939.

Attorney(s) appearing for the Case

Mr. Clarence W. Meadows, Attorney General of West Virginia, with whom Mr. W. Holt Wooddell, Assistant Attorney General, was on the brief, for appellant.

Mr. Robert G. Kelly for appellee.

By leave of Court, Messrs. G.W. Hamilton, Attorney General of Washington, and R.G. Sharpe, Assistant Attorney General, filed a brief, as amici curiae, on behalf of the State of Washington, in support of appellant.

MR. JUSTICE STONE delivered the opinion of the Court.

This appeal requires consideration of but a single question: whether appellee is subject to the provisions of a statute of West Virginia which lays a tax, measured by gross receipts, "Upon every person [including corporations] engaging . . . within this state in the business of collecting incomes from the use of real or personal property. . . ."

Appellee, a Delaware corporation, having an office and its...

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