The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1913-12-01
They Cannot Escape Corpora
ton Tax, Supreme Court Says.
Have Paid s to 10 Millions
Under Protest.
THREE JUSTICES uSSENTED
The Lackawanna b. r. Must
Pay Peculiar Fine.
A Number of Other Decisions
Handed Down Today.

Washington, Dec. mining corpora
tions must pay the corporation tax I'm
posed by the Payne-Aldrich tariff act
according to the decision today by the
supreme court.
Eight or ten million dollars have been
paid to the government by such cor
porations under protest and 500 suits
and claims were started to recover the
money. The case came to the court
through Stratton's Independence, linn
tied. Of Colorado, which unsuccssfully
contended that the proceeds from ores
mined by corporation from its own
premises was not income" within the
meaning Of the corporation tax law,
but a conversion of capital into money.
The court also held that the corpora
tions were not entitled to deduct the
value of ore before it was mined as
depreciation" Chief Justice White ard
Justices McKenna and Holmes dissent
ed on the latter point.
The principle was today laid down
by the court that the business of COM
mercial agent furnishing information as
to the financial standing Of business
men in a community to a commercial
rating house in another state is subject
to state occupation tax and does not
come under interstate commerce.
The court upheld the constitutional
ity OF the Kentucky law taxing the oc-
cupation of attorneys who furnish such
Information.
The Amoskeag case, to test the right
OF New York city officials to tax stock
of national banks without deducting the
Indebtedness Of the owners Of the stock,
was decided today by the court in ia
vor of the city officials.
Rates on grain and other commodi-
ties over the Louisville & Nashville
railway were approved by the court
In the so-called Kentucky state rate
case. The decision of the federal court
OF that state was affirmed.
The Lackawanna railroad must pay
a $4,000 fine for transporting it's own
hay to feed mules in it's mines. That,
in the opinion of the court, was vio-
lation of the commodities clause Of
the Hepburn law and conviction in
a lower court was today sustained.
The uniform system of accounting
prescribed by the interstate COM
merce commission for railroads was
upheld by the court.
The Illinois child labor law was
sustained as constitutional by the
champ, a 15-year-old boy, who re-
covered verdict Of $4,000 from his
employers, the Sturges & Burn Man
ufacturing company, In whose pant
his hand was 1acerated. The COM
pany contended the boy represented
he was more Cuan 4O dAO OSHA6 AA.C. y
than 16 should be held responsible
for his statement The court held the
company employed him at its peril.
The federal law of 1912 validating
conveyances Of land by the Union Pa
cific railroad within its right OF way
and providing for the application OF 10
cal rules Of adverse possession was up.
held by the court but interpreted as
being retroactive so as to make ef-
fective occupation prior to Its passage
The rights of hundreds of settlers are
said to be determined by the decision.
Floating barrooms in navigaole wa
ters within harbor limits of cities must
comply with city liquor regulations:
The court SO decided in the case 60. o.
Orleans regulations did not extend to
an excursion steamer on interstate
waters.
hooks won a victory when the court
held agreements between puoiisneis
and regular booksellers not to sell
hooks to those who resell to the pub
lie at less than the price fixed by the
publishers violate the Sherman anti
fr11St law.