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Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930)
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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.
Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930)
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Western Cartridge Co. v. Emmerson No. 375 Argued April 21, 1930 Decided May 19, 1930 281 U.S. 511
CERTIORARI TO THE SUPREME COURT OF ILLINOIS
Syllabus
A state franchise tax or license fee imposed on a manufacturing corporation at the rate of five cents per hundred shares of that portion of its issued capital stock which bore the same ratio to all its issued capital stock as the amount of its property and business within the state bore to its total business and property held not violative of the commerce clause although much of the business included in the computation as transacted in the state consisted of sale of goods upon orders received from outside and accepted by mail, the goods being shipped by the corporation f.o.b. at its factories to the destinations designated by the purchasers. Air Way Corp. v. Day, 266 U.S. 71, distinguished.
335 Ill. 150 affirmed.
Certiorari, 280 U.S. 545, to review a judgment sustaining the dismissal of the bill in a suit to enjoin payment to the Treasurer of Illinois of the amount of a tax collected from the petitioner by the respondent Secretary of State.
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Chicago:
U.S. Supreme Court, "Syllabus," Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930) in 281 U.S. 511 281 U.S. 512. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=H8B2MLUYMX8QIZP.
MLA:
U.S. Supreme Court. "Syllabus." Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930), in 281 U.S. 511, page 281 U.S. 512. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=H8B2MLUYMX8QIZP.
Harvard:
U.S. Supreme Court, 'Syllabus' in Western Cartridge Co. v. Emmerson, 281 U.S. 511 (1930). cited in 1930, 281 U.S. 511, pp.281 U.S. 512. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=H8B2MLUYMX8QIZP.
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