Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931)

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Author: U.S. Supreme Court

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Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931)

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 283 U.S. 291, click here.

Susquehanna Power Company v.


State Tax Commission of Maryland (No. 2)
No. 369


Argued March 20, 1931
Decided April 13, 1931
283 U.S. 297

APPEAL FROM THE COURT OF APPEALS OF MARYLAND

Syllabus

A state tax on the capital stock of a corporation based on an assessment equal to the value of its personal property within the state without regard to liens or debts was construed and upheld by the state court as an indirect tax on the personalty, which was not taxed otherwise. Held an adequate state ground of decision, obviating consideration of constitutional objections directed to a different construction of the statute. P. 300.

Dismissed.

Appeal from a judgment sustaining a capital stock tax. Reported below: 159 Md. 359, 151 A. 39.

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Chicago: U.S. Supreme Court, "Syllabus," Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931) in 283 U.S. 297 283 U.S. 298. Original Sources, accessed May 30, 2024, http://www.originalsources.com/Document.aspx?DocID=4BD9DZHYX7SZWK6.

MLA: U.S. Supreme Court. "Syllabus." Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931), in 283 U.S. 297, page 283 U.S. 298. Original Sources. 30 May. 2024. http://www.originalsources.com/Document.aspx?DocID=4BD9DZHYX7SZWK6.

Harvard: U.S. Supreme Court, 'Syllabus' in Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931). cited in 1931, 283 U.S. 297, pp.283 U.S. 298. Original Sources, retrieved 30 May 2024, from http://www.originalsources.com/Document.aspx?DocID=4BD9DZHYX7SZWK6.