UNITED STATES SUPREME COURT DECISIONS ON-LINE
DETROIT BRIDGE CO. V. TAX APPEAL BOARD, 294 U. S. 83 (1935)
294 U. S. 83U.S. Supreme Court
Detroit Bridge Co. v. Tax Appeal Board, 294 U.S. 83 (1935)
Detroit International Bridge Co. v.
Corporation Tax Appeal Board of Michigan
No. 272
Argued December 14, 1934
Decided January 14, 1935
294 U.S. 83
Syllabus
By owning and operating a toll bridge over which pedestrian and vehicle pas between this country and Canada, a corporation doe not itself engage in foreign commerce, and therefore a state tax on its privilege to be a corporation and exercise its functions, measured upon paid up capital and surplus, is not inconsistent with the commerce clause of the Constitution. Henderson Bridge Co. v. Kentucky, 166 U. S. 150. P. 294 U. S. 86.
267 Mich. 384, 255 N.W. 368, affirmed.
Appeal from a judgment sustaining an order of the Corporation Tax Appeal Board, which in turn sustained the action of the Secretary of Michigan, in laying a privilege tax on the appellant corporation. clubjuris