Opinion of The Court
The court held that the ad valorem tax assessed against the accounts receivable of these corporations violated the Equal Protection Clause of the 14th Amendment. The court declined to address the issue of whether Ohio violated the Due Process Clause in assessing this tax. The court pointed out that Ohio was not required to admit these foreign corporations to do business within Ohio, and could have limited the terms that these corporations could conduct business within Ohio, so long as any limits did not violate rights derived from the Constitution. Instead, Ohio chose to admit these corporations to conduct business in Ohio, a privilege that these corporations paid taxes to secure and maintain. Because Ohio chose to domesticate these foreign corporations, these corporations became entitled to equal protection with all other domestic corporations established under Ohio law. Ohio's ad valorem tax impermissibly discriminates between domestic and foreign corporations, denying appellants equal protection under Ohio law.
Read more about this topic: Wheeling Steel Corp. V. Glander
Famous quotes containing the words opinion of the, opinion of, opinion and/or court:
“The basis of our governments being the opinion of the people, the very first object should be to keep that right; and were it left to me to decide whether we should have a government without newspapers, or newspapers without a government, I should not hesitate a moment to prefer the latter.”
—Thomas Jefferson (1743–1826)
“The basis of our governments being the opinion of the people, the very first object should be to keep that right; and were it left to me to decide whether we should have a government without newspapers, or newspapers without a government, I should not hesitate a moment to prefer the latter.”
—Thomas Jefferson (1743–1826)
“The basis of our governments being the opinion of the people, the very first object should be to keep that right; and were it left to me to decide whether we should have a government without newspapers, or newspapers without a government, I should not hesitate a moment to prefer the latter.”
—Thomas Jefferson (1743–1826)
“To rear a tiger is to court calamity.”
—Chinese proverb.