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Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931)
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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.
Susquehanna Power Co. v. State Tax Comm’n (No. 2), 283 U.S. 297 (1931)
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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.
Contents:
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 July 9, 2025, 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. 9 Jul. 2025. 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 9 July 2025, from http://www.originalsources.com/Document.aspx?DocID=4BD9DZHYX7SZWK6.
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