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Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (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.
Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920)
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Fort Smith Lumber Company v. Arkansas No. 394 Submitted January 5, 1920 Decided March 1, 1920 251 U.S. 532
ERROR TO THE SUPREME COURT
OF THE STATE OF ARKANSAS
Syllabus
Double taxation is not forbidden by the Fourteenth Amendment. P. 533.
A state may use its taxing power to carry out a policy respecting corporations. Id.
It may discriminate between local corporations and individuals by making the former liable to be taxed on shares held in other local corporations, themselves fully taxed, and to be sued for the back taxes, while leaving individuals free from such liabilities. Id.
211 S.W. 662 affirmed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920) in 251 U.S. 532 251 U.S. 533. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.
MLA:
U.S. Supreme Court. "Syllabus." Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920), in 251 U.S. 532, page 251 U.S. 533. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.
Harvard:
U.S. Supreme Court, 'Syllabus' in Fort Smith Lumber Company v. Arkansas, 251 U.S. 532 (1920). cited in 1920, 251 U.S. 532, pp.251 U.S. 533. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=X3KIM8WDD8X2BT1.
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