royster
guano
com
virginia
argued
decided
june
cadwallader
collins
james
hath
norfolk
va
plaintiff
error
hank
richmond
commonwealth
virginia
justice
pitney
delivered
opinion
plaintiff
error
corporation
created
existing
laws
virginia
engaged
business
manufacturing
selling
commercial
fertilizers
operates
manufacturing
plant
county
norfolk
state
several
plants
operation
plant
virginia
made
net
profits
year
ending
december
amounting
round
figures
operation
plants
year
made
net
profits
amounting
revenue
law
state
act
april
acts
amended
act
march
acts
plaintiff
error
returned
taxation
income
former
amount
omitting
latter
appropriate
provisions
law
state
officials
added
latter
amount
assessed
income
tax
plaintiff
error
upon
aggregate
petitioned
corporation
city
norfolk
relief
much
tax
represented
among
reasons
upon
ground
far
chapter
taxed
part
business
transacted
outside
limits
virginia
law
imposed
upon
plaintiff
error
burden
placed
upon
domestic
corporations
part
business
virginia
transacting
business
beyond
limits
thereof
corporations
chapter
acts
expressly
exempted
tax
income
derived
business
done
without
limits
state
hence
chapter
applied
business
plaintiff
error
transacted
beyond
limits
state
denied
equal
protection
laws
violation
fourteenth
amendment
points
raised
require
mention
corporation
sustained
tax
plaintiff
error
applied
appeals
state
writ
error
supersedeas
review
judgment
opinion
decision
right
application
denied
order
entered
effect
affirming
judgment
corporation
whereupon
writ
error
directed
appeals
accordance
practice
indicated
norfolk
turnpike
virginia
sup
sued
section
judicial
code
amended
september
stat
comp
statute
thus
assailed
acts
imposes
income
tax
per
centum
upon
aggregate
amount
income
person
corporation
subject
specified
deductions
exemptions
including
income
profits
earnings
partnership
business
done
virginia
also
gains
profits
derived
source
whateverd
act
applied
plaintiff
error
state
officers
whose
action
sustained
last
resort
tax
imposed
upon
income
derived
plants
without
state
well
within
state
time
chapter
acts
page
approved
day
force
reads
follows
certain
corporations
organized
laws
virginia
anticipated
certain
others
organized
thereunder
business
within
state
enacted
general
assembly
virginia
income
tax
ad
valorem
taxes
state
local
shall
imposed
upon
stocks
bonds
investments
capital
intangible
property
owned
corporations
organized
laws
state
part
business
within
state
mere
holding
stockholders
meetings
state
corporations
required
law
shall
construed
business
state
within
meaning
matter
necessary
quoted
disputed
act
corporations
created
existing
laws
virginia
business
none
within
state
except
holding
stockholders
meetings
exempted
payment
income
tax
course
two
chapter
considered
together
parts
one
law
combined
effect
judgment
review
affirmed
plaintiff
error
required
pay
tax
upon
income
derived
business
done
without
well
done
within
state
corporations
owing
existence
laws
simul
taneously
deriving
income
business
done
without
state
none
business
within
exempt
taxation
unnecessary
say
protection
laws
required
fourteenth
amendment
prevent
resorting
classification
purposes
legislation
numerous
familiar
decisions
establish
wide
range
discretion
regard
classification
must
reasonable
arbitrary
must
rest
upon
ground
difference
fair
substantial
relation
object
iegislation
persons
similarly
circumstanced
shall
treated
alike
latitude
discretion
notably
wide
classification
property
purposes
taxation
granting
partial
total
exemptions
upon
grounds
policy
bell
gap
pennsylvania
sup
michigan
central
railroad
powers
sup
keeney
new
york
sup
citizens
telephone
fuller
sup
northwestern
life
ins
wisconsin
sup
nevertheless
discriminatory
tax
law
sustained
complaint
party
aggrieved
classification
appear
altogether
illusory
taxing
provisions
question
relate
corporations
organized
laws
virginia
object
chapter
exempt
corporations
income
taxes
well
taxes
upon
intangible
property
business
within
state
except
holding
stockholders
meetings
therein
manifestly
recognition
fact
virginia
corporations
circumstanced
derive
governmental
protection
state
warranting
imposition
taxes
upon
incomes
derived
without
state
property
taxes
upon
intangibles
recognition
impolicy
injustice
imposing
taxes
upon
liable
presum
ably
subjected
taxation
state
business
conducted
ground
suggested
conceive
sustaining
exemption
apply
equal
greater
force
ground
exempting
taxation
income
virginia
corporations
derived
sources
without
state
also
transact
business
within
state
corporations
class
derive
protection
state
origin
respect
outside
business
less
subject
taxation
business
conducted
corporations
class
required
comply
laws
payment
organization
taxes
annual
registration
fees
franchise
taxes
state
origin
business
done
within
state
presumably
general
benefit
state
certainly
enriches
treasury
amount
taxes
pay
upon
income
derived
therefrom
imps
ition
upon
chapter
taxes
upon
income
also
upon
income
derive
business
conducted
outside
state
similar
income
favored
corporations
exempted
effect
discriminating
operate
favor
obvious
ground
difference
upon
discrimination
rested
fair
substantial
relation
proper
object
sought
accomplished
legislation
follows
arbitrary
effect
none
less
probable
unequal
operation
taxing
system
due
inadvertence
rather
design
suggest
inadvertent
shortly
present
suit
brought
recognition
order
correct
discrimination
revenue
act
amended
act
march
chapter
acts
providing
corporations
part
business
within
state
part
without
state
offices
regular
places
business
within
without
state
shall
taxed
upon
income
derived
business
transacted
property
located
within
state
may
determined
allocation
separate
accounting
etc
retrospective
reasons
given
constrained
hold
far
chapter
laws
operated
impose
upon
plaintiff
error
tax
upon
income
derived
business
transacted
property
located
without
state
mere
circumstance
also
derived
income
business
transacted
property
located
within
state
time
chapter
corporations
deriving
existence
powers
laws
state
receiving
income
business
transacted
property
located
without
state
none
sources
within
state
exempted
income
taxes
arbitrary
discrimination
amounting
denial
plaintiff
error
equal
protection
laws
within
meaning
fourteenth
amendment
judgment
reversed
cause
remanded
proceedings
inconsistent
opinion
justice
brandeis
dissenting
justice
holmes
concurs
settled
mere
inequalities
exemptions
state
taxation
forbidden
equal
protection
clause
fourteenth
amendment
power
state
make
reasonable
classification
property
occupations
persons
corporations
purposes
taxation
abridged
thereby
amendment
forbids
merely
inequality
result
clearly
arbitrary
action
particularly
action
attributable
hostile
discrimination
particular
persons
classes
beers
glynn
sup
merchants
bank
pennsylvania
sup
bell
gap
railroad
pennsylvania
sup
question
presented
decision
whether
action
virginia
subjecting
domestic
corporations
transact
business
within
state
tax
income
wherever
earned
exempting
tax
domestic
corporations
transact
business
within
state
clearly
arbitrary
invidious
fall
within
constitutional
prohibition
declares
act
void
ground
substantial
reason
difference
treatment
two
classes
domestic
corporations
suggested
conceived
classification
illusory
state
action
arbitrary
conceive
reason
differentiating
respect
taxation
two
classes
domestic
corporations
following
reason
opinion
substantial
shows
classification
illusory
state
actio
necessarily
arbitrary
invidious
matter
common
knowledge
past
made
granting
charters
nonresidents
companies
purpose
transacting
business
wholly
without
state
incorporation
important
source
revenue
action
materially
affected
legislation
sometimes
led
active
competition
large
revenues
believed
available
source
often
led
protective
measures
legislature
virginia
may
believed
citizens
interested
corporations
whose
business
transacted
wholly
countries
might
tempted
incorporate
favorable
laws
temptation
prove
ineffective
companies
transacted
part
business
within
state
virginia
enjoyed
compensating
advantages
legislature
virginia
enacted
laws
question
held
view
surely
say
action
unreasonable
arbitrary
wisdom
action
concern
doubt
reasonableness
facts
may
legislature
considered
every
private
domestic
business
corporation
makes
substantial
contribution
revenues
virginia
even
subjected
property
income
taxes
pays
organization
tax
incorporation
annually
thereafter
registration
fee
annual
franchise
tax
fees
taxes
graduated
corporation
capital
organization
fee
annual
registration
fee
franchise
tax
acts
pp
amended
respectively
acts
acts
acts
year
fees
taxes
source
aggregated
number
charters
issued
list
indicates
companies
whose
business
transacted
wholly
without
state
virginia
dangers
competition
incident
less
burdensome
corporation
laws
connections
considered
tax
commission
may
well
case
legislature
wish
put
peril
revenues
already
received
concerns
transacted
business
within
state
might
easily
surrendered
virginia
charters
reincorporated
laws
natural
avert
loss
legislature
relieved
corporations
payment
income
taxes
joint
committee
tax
revision
recommended
income
tax
cover
profits
earnings
partnership
business
done
virginia
suggested
domestic
corporations
exempted
reasonable
domestic
corporations
subjected
like
natural
persons
domiciled
within
state
tax
earned
within
without
state
compare
cream
wheat
county
grand
forks
sup
decided
june
calls
attention
act
march
chapter
acts
exempts
individuals
corporations
burden
taxation
incomes
earned
without
state
effect
act
among
things
remove
alleged
discrimination
complained
enactment
opinion
indicate
imposition
tax
inadvertent
mind
indicates
rathert
hat
legislatures
several
may
safely
intrusted
duty
legislation
doubt
classification
purposes
taxation
made
act
within
power
state
think
matter
clear
reasons
stated
fully
elsewhere
feel
constrained
resolve
doubt
favor
constitutionality
act
footnotes
report
auditor
virginia
report
state
corporation
commission
virginia
report
state
corporation
commission
virginia
pp
report
virginia
tax
commission
report
joint
committee
tax
revision
virginia