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F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920)
F. S. Royster Guano v. Virginia No. 165 Argued March 19, 22, 1920 Decided June 7, 1920 253 U.S. 412
ERROR TO THE SUPREME COURT OF APPEALS
OF THE STATE OF VIRGINIA
Syllabus
A state law which taxes all the income of local corporations derived from business done outside of the State and business done within it, while exempting entirely the income derived from outside the State by local corporations which do no local business, is arbitrary, and violates the equal protection clause of the Fourteenth Amendment. P. 415.
Reversed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920) in 253 U.S. 412 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.
MLA:
U.S. Supreme Court. "Syllabus." F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920), in 253 U.S. 412, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.
Harvard:
U.S. Supreme Court, 'Syllabus' in F. S. Royster Guano v. Virginia, 253 U.S. 412 (1920). cited in 1920, 253 U.S. 412. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=2RKL37NV8KEA3NN.
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