Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Constitutional Law-Commerce Clause-State Taxation Of Interstate Commerce, Theodore J. St. Antoine S.Ed.
Michigan Law Review
Appellant express company, a Delaware corporation, did only interstate business within the state of Virginia. Virginia levied a state tax on intangible personal property and money owned by express companies doing business within the state, and set off their real estate and tangible personal property for local levies. In addition to the property tax, the Virginia statute provided for an "annual license tax . . . for the privilege of doing business in this State." The tax was "equal to two and three-twentieths per centum upon the gross receipts . . . earned in this State on business passing through, …