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Pacific Co., Ltd. Vs. Johnson
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- US Supreme Court
- Apr 11, 1932
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U.S. 480 (1932) U.S. Supreme Court Pacific Co., Ltd. v. JohnsonSearch
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U.S. 480 (1932) Pacific Co., Ltd. v. JohnsonSearch
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including tax exempt bonds of the United States or their income was upheld by this Court in Society for Savings v. CoiteSearch
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Home Insurance Co. v. NewSearch
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of their shares, although the banks own tax exempt federal securities, have also been consistently upheld. Van Allen v. AssessorsSearch
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People's National Bank v. BoardSearch
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the average amount of their deposits, although deposits of state funds by state officers are included. Manhattan Co. v. BlakeSearch
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including that from tax-immune property, is not an infringement of the immunity, was reexamined and affirmed in Flint v. StoneSearch
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Tracy Co., 220 U. S. 107 , which was accepted as authority in Macallen Co. v. MassachusettsSearch
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U. S. 620 , and followed in Educational Films Corp. v. WardSearch
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The distinction is one of substance, not of form, and has been so recently discussed in Educational Films Corp. v. WardSearch
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of immunity from taxation, in derogation of a sovereign power of the state, are strictly construed. Providence Bank v. BillingsSearch
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Charles River Bridge v. WarrenSearch
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Yazoo & Mississippi Valley Ry. Co. v. ThomasSearch
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Vicksburg, S. & P. R. Co. v. DennisSearch
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is not a casual incident to a scheme of taxation of franchises measured by all net income, such as was upheld in Flint v. StoneSearch
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purpose to subject to taxation the income of nontaxables, such as was deemed to invalidate the tax in Miller v. MilwaukeeSearch
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U. S. 713 , and in Macallen Co. v. MassachusettsSearch
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legislation taxing corporate franchises was enacted shortly after the decisions of this Court in First National Bank v. HartfordSearch
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U. S. 548 , and Minnesota v. FirstSearch
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devised to include a nontaxable subject in its measure receives only a limited and qualified support from Miller v. MilwaukeeSearch
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Des Moines National Bank v. FairweatherSearch
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Flint v. StoneSearch
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against those so engaged by placing on them heavier burdens than those imposed on others within the state. Welton v. MissouriSearch
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U. S. 275 , with which compare Wagner v. CovingtonSearch
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Darnell & Son Co. v. MemphisSearch
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U. S. 421 . Cf. Reymann Brewing Co. v. BristerSearch
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U. S. 445 . See General American Tank Car Corp. v. DaySearch
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U. S. 372 . But the present case is not one of discrimination. There is no attempt, as in Miller v. MilwaukeeSearch
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in the taxing statute may rightly be taken to include income from tax-exempt bonds, as they were in Flint v. StoneSearch
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or can have any different effect, or can more definitely infringe the exemption than did the tax upheld in Flint v. StoneSearch
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Tracy Co., supra, or that in Educational Films Corp. v. WardSearch
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supra. But it is said that the ruling of this Court in Macallen Co. v. MassachusettsSearch
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was condemned as analogous to the discriminatory tax held invalid in the Miller case. See Macallen Co. v. MassachusettsSearch
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the income included in the measure, differing in this respect in no material way from the similar tax upheld in Flint v. StoneSearch
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Tracy Co. and in Educational Films Corp. v. WardSearch
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DEVANTER, MR. JUSTICE BUTLER, and I are unable to agree with the opinion and judgment just announced. In Miller v. MilwaukeeSearch
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In Macallen Co. v. MassachusettsSearch
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of constitutional restriction cannot be done indirectly by legislation designed to reach the same end. Fairbank v. UnitedSearch
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U.S. Supreme Court Pacific Co., Ltd. v. JohnsonSearch
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Savings v. CoiteSearch
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