Pembina Consolidated Silver Mining & Milling Co. v. Commonwealth of Pennsylvania
United States Supreme Court
125 U.S. 181 (1888)
- Written by Elliot Stern, JD
Facts
Pembina Consolidated Silver Mining & Milling Company (Pembina) (plaintiff) was a mining and milling business operating in Colorado. Pembina was incorporated and had its principal office in Colorado. Pembina also maintained an office in Philadelphia for its officers, stockholders, agents, and employees, but was not incorporated in Pennsylvania. The auditor general and treasurer of Pennsylvania assessed a tax against Pembina for an office license and a financial penalty for Pembina’s failure to obtain a license. The basis for the tax and the penalty was a Pennsylvania law that required out-of-state corporations that maintained offices in Pennsylvania but did not invest corporate capital in Pennsylvania to obtain a license to open the office and pay a license fee. Pembina appealed the assessment and the penalty on the grounds that the license-payment law for out-of-state corporations violated the US Constitution’s Commerce Clause, Privileges and Immunities Clause, and Equal Protection Clause. The court rejected Pembina’s claims, as did the Pennsylvania Supreme Court. Pembina appealed to the United States Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Field, J.)
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