(DOWNLOAD) "Spector Motor Service v. Mclaughlin" by Supreme Court of the United States # Book PDF Kindle ePub Free

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eBook details

• Title: Spector Motor Service v. Mclaughlin
• Author : Supreme Court of the United States
• Release Date : January 04, 1944
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

on business within the State "a tax or excise upon its franchise for the privilege of carrying on or doing business within the state . . ." Conn. Gen. Stat. Cum. Supp. 1935, ? 418c, as amended by Conn. Gen. Stat. Supp. 1939, ? 354e. Petitioner, a Missouri corporation with its principal place of business in Illinois, is engaged exclusively in the interstate trucking business. It is neither authorized by Connecticut to do intrastate trucking nor in fact does it engage in it. It maintains two leased terminals in Connecticut solely for the purpose of carrying on its interstate business. At the request of its lessor, it has filed with the Secretary of State in Connecticut a certificate of its incorporation in Missouri, has designated an agent in Connecticut for service of process, and has paid the statutory fee. On this state of facts the State Tax Commissioner determined that petitioner was subject to the Act of 1935, as amended, and assessed the tax against Spector for the years 1937 to 1940. Whereupon petitioner brought this suit in the United States District Court for the District of Connecticut to free itself from liability for the tax. Alleging appropriate grounds for equitable relief, petitioner claims that the "tax or excise" levied by the Act does not apply to it; and in the alternative that, if it should be deemed within the scope of the statute, the tax offends provisions of the Connecticut Constitution as well as the Commerce and Due Process Clauses of the United States Constitution.

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