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Virginia Vs. Imperial Coal Co.
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- US Supreme Court
- Nov 05, 1934
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Virginia v. ImperialSearch
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Coal Co. - 293 U.S. 15 (1934) U.S. Supreme Court Virginia v. ImperialSearch
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Coal Co., 293 U.S. 15 (1934) Virginia v. ImperialSearch
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Henderson Bridge Co. v. HendersonSearch
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Rogers v. HennepinSearch
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are regarded as situated at the domicile of the creditor, and that domicile establishes a basis for taxation. Kirtland v. HotchkissSearch
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Fidelity & Columbia Trust Co. v. LouisvilleSearch
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Beidler v. TaxSearch
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Lawrence v. TaxSearch
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is not inconsistent with the constitutional immunity from the imposition of direct burdens. Postal Telegraph-Cable Co. v. AdamsSearch
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Adams Express Co. v. OhioSearch
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Atlantic & Pacific Telegraph Co. v. PhiladelphiaSearch
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United Page 293 U. S. 20 States Express Co. v. MinnesotaSearch
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Wells, Fargo & Co. v. NevadaSearch
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Eastern Air Transport v. TaxSearch
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U. S. 152 . Such taxation may embrace intangible, as well as tangible, property. Adams Express Co. v. OhioSearch
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decisions, cited by the state court, holding such taxes to be invalid are not apposite. Thus, in Ozark Pipe Line Corp. v. MonierSearch
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Id., p. 266 U. S. 562 . The same principle of protection was applicable in Alpha Portland Cement Co. v. MassachusettsSearch
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U. S. 203 , 268 U. S. 216 . Compare Anglo-Chilean Corp. v. AlabamaSearch
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with respect to business and property beyond the jurisdiction of the state are also inapplicable. Cf. Air-Way Corp. v. DaySearch
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instances of nondiscriminatory property taxation, is, at most, indirect and incidental. See United States Glue Co. v. OakSearch
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See Fargo v. MichiganSearch
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Philadelphia & Southern Mail Steamship Co. v. PennsylvaniaSearch
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Galveston, H. & S.A. Ry. Co. v. TexasSearch
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New Jersey Telephone Co. v. TaxSearch
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U.S. Supreme Court Virginia v. ImperialSearch
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States Express Co. v. MinnesotaSearch
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Alpha Portland Cement Co. v. MassachusettsSearch
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Compare Anglo-Chilean Corp. v. AlabamaSearch
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Cf. Air-Way Corp. v. DaySearch
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See United States Glue Co. v. OakSearch
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Grayson v. HarrisSearch
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