Henry Darnell v. State of Indiana, No. 78
| Court | United States Supreme Court |
| Writing for the Court | Holmes |
| Citation | 226 U.S. 390,57 L.Ed. 267,33 S.Ct. 120 |
| Parties | HENRY G. DARNELL, Executor of the Estate of Isaac M. Darnell, Deceased, and Walter S. Darnell, Plffs. in Err., v. STATE OF INDIANA |
| Docket Number | No. 78 |
| Decision Date | 23 December 1912 |
v.
STATE OF INDIANA.
Messrs. Joseph F. Cowern and Merrill Moores for plaintiffs in error.
[Argument of Counsel from pages 390-393 intentionally omitted]
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Messrs. Morton S. Hawkins, Thomas M. Honan Attorney General of Indiana, James E. McCullough, Edward B. Raub, and Martin M. Hugg for defendant in error.
[Argument of Counsel from pages 393-397 intentionally omitted]
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Mr. Justice Holmes delivered the opinion of the court:
This is an action brought by the state of Indiana for taxes on stock of a Tennessee corporation, owned by the principal defendant. The Indiana statutes purport to tax all shares in foreign corporations except national banks, owned by inhabitants of the state, and all shares in domestic corporations when the property of such corporations is not exempt or is not taxable to the corporation itself. If the value of the stock exceeds that of the tangible taxable property, this excess also is taxed. Burns's Anno. Stat. (Ind.) 1908, §§ 10,143, 10,233, 10,234. The declaration was demurred to on the ground that the statutes were contrary to the commerce clause, art. 1, § 8, and
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the 14th Amendment of the Constitution of the United States. Judgment was entered for the plaintiff (174 Ind. 143, 90 N. E. 769), and a writ of error was allowed.
The case is pretty nearly disposed of by Kidd v. Alabama, 188 U. S. 730, 47 L. ed. 669, 23 Sup. Ct. Rep. 401, where the real matter of complaint, that the property of the corporation presumably is taxed in Tennessee, is answered. See also Wright v. Louisville & N. R. Co. 195 U. S. 219, 222, 49 L. ed. 167, 168, 25 Sup. Ct. Rep. 16. But it is said that the former decision does not deal with the objection that the statutes work a discrimination against stock in corporations of other states, contrary to principles often recognized. I. M. Darnell & Son. Co. v. Memphis, 208 U. S. 113, 52 L. ed. 413, 28 Sup. Ct. Rep. 247. The most serious aspect of this objection is that the statutes of Indiana do not make allowance if a foreign corporation has property taxed within the state. But, as to this, it is enough to say that, however the statutes may be construed in a case of that sort, the plaintiffs in error do not show that it is theirs, and that, as they do...
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Fulton Corp. v. Faulkner, 941239
...of Appeals, the North Carolina Supreme Court found that the State's scheme imposed a valid compensatory tax under Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267. It thus rejected Fulton's contention that Darnell had been overruled by this Court's more recent decisions and foun......
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Louis Liggett Co v. Lee 12 8212 13, 1933, No. 301
...followed since that time. Compare Standard Stock Food Co. v. Wright, 225 U.S. 540, 550, 32 S.Ct. 784, 56 L.Ed. 1197; Darnell v. Indiana, 226 U.S. 390, 398, 33 S.Ct. 120, 57 L.Ed. 267; Roberts & Schaefer Co. v. Emmerson, 271 U.S. 50, 54, 55, 46 S.Ct. 375, 70 L.Ed. 827, 45 A.L.R. 1495; Libert......
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Oklahoma Tax Comm'n v. Jefferson Lines Inc., 931677
...the need for equal treatment when a credit is allowed for payment of in- or out-of-state taxes by a third party. See Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267 (1912). 7. Justice BREYER would reject review of the tax under general sales tax principles in favor of an analog......
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Miller Bros Co v. State of Maryland, No. 160
...intangible property and apply the maxim mobilia sequuntur personam. Kirtland v. Hotchkiss, 100 U.S. 491, 25 L.Ed. 558; Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267; Hawley v. City of Malden, 232 U.S. 1, 34 S.Ct. 201, 58 L.Ed. 477; Fidelity & Columbia Trust Co. v. Louisville,......
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Fulton Corp. v. Faulkner, 941239
...of Appeals, the North Carolina Supreme Court found that the State's scheme imposed a valid compensatory tax under Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267. It thus rejected Fulton's contention that Darnell had been overruled by this Court's more recent decisions and foun......
-
Louis Liggett Co v. Lee 12 8212 13, 1933, No. 301
...followed since that time. Compare Standard Stock Food Co. v. Wright, 225 U.S. 540, 550, 32 S.Ct. 784, 56 L.Ed. 1197; Darnell v. Indiana, 226 U.S. 390, 398, 33 S.Ct. 120, 57 L.Ed. 267; Roberts & Schaefer Co. v. Emmerson, 271 U.S. 50, 54, 55, 46 S.Ct. 375, 70 L.Ed. 827, 45 A.L.R. 1495; Libert......
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Oklahoma Tax Comm'n v. Jefferson Lines Inc., 931677
...the need for equal treatment when a credit is allowed for payment of in- or out-of-state taxes by a third party. See Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267 (1912). 7. Justice BREYER would reject review of the tax under general sales tax principles in favor of an analog......
-
Miller Bros Co v. State of Maryland, No. 160
...intangible property and apply the maxim mobilia sequuntur personam. Kirtland v. Hotchkiss, 100 U.S. 491, 25 L.Ed. 558; Darnell v. Indiana, 226 U.S. 390, 33 S.Ct. 120, 57 L.Ed. 267; Hawley v. City of Malden, 232 U.S. 1, 34 S.Ct. 201, 58 L.Ed. 477; Fidelity & Columbia Trust Co. v. Louisville,......