TAXATION-EXCISE MEASURED BY INCOME FROM COPYRIGHTS

Authors

Abstract

Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and others from collecting under a New York statute a tax levied "for the privilege of exercising its franchise in this state in a corporate or organized capacity," and measured by "income from any source," which had been interpreted to include income derived from copyrights, on the ground that the statute, as applied, infringed the federal Constitution. Held, three judges dissenting, that the tax was an excise tax levied for the privilege of doing business in a corporate capacity and that a constitutionally permissible method of measurement had been used. Educational Films Corporation of America v. Ward, 51 Sup. Ct. 170, 75 L. ed. 223.

Recommended Citation

TAXATION-EXCISE MEASURED BY INCOME FROM COPYRIGHTS, 29 Mich. L. Rev. 795 (1931).
Available at: https://repository.law.umich.edu/mlr/vol29/iss6/37