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National Paper & Type Co. v. Bowers, 266 U.S. 373 (1924)
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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.
National Paper & Type Co. v. Bowers, 266 U.S. 373 (1924)
National Paper & Type Company v. Bowers No. 320 Argued November 24, 1924 Decided December 15, 1924 266 U.S. 373
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
1. Congress may exempt foreign, and not exempt domestic, corporations from taxation of their net income derived from sale abroad of personal property purchased by them in this country. P. 375.
2. To impose such a tax on domestic corporations while exempting foreign corporations, is not to violate rights of the former under the Fifth Amendment. Id.
3. A tax on net income from exports is consistent with Art. I, § 9, par. 5 of the Constitution. Peck & Co. v. Lowe, 247 U.S. 165. Id.
Affirmed.
Error to a judgment of the district court dismissing the complaint in an action to recover money paid under protest as an income tax.
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Chicago:
U.S. Supreme Court, "Syllabus," National Paper & Type Co. v. Bowers, 266 U.S. 373 (1924) in 266 U.S. 373 Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=ZV466R8N52WHDSE.
MLA:
U.S. Supreme Court. "Syllabus." National Paper & Type Co. v. Bowers, 266 U.S. 373 (1924), in 266 U.S. 373, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=ZV466R8N52WHDSE.
Harvard:
U.S. Supreme Court, 'Syllabus' in National Paper & Type Co. v. Bowers, 266 U.S. 373 (1924). cited in 1924, 266 U.S. 373. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=ZV466R8N52WHDSE.
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