North American Cement Corp. v. Graves Et Al.

299 U.S. 517

57 S.Ct. 311

81 L.Ed. 381

The NORTH AMERICAN CEMENT CORPORATION, appellant,
v.
Mark GRAVES et al., etc.

No. 108.

Supreme Court of the United States

December 21, 1936

Mr. Charles J. Tobin, of Albany, N. Y., for appellant.

For decisions below, see 269 N.Y. 507, 199 N.E. 510; 243 App.Div. 834, 278 N.Y.S. 920.

PER CURIAM.

1

Judgment affirmed upon the ground that the statute (Section 214, Article 9-A, of the Tax Law of the State of New York) is valid upon its face and it has not been shown to have been so applied as to violate appellants' constitutional rights. Bass, Ratcliff & Gretton, Ltd., v. State Tax Commission, 266 U.S. 271, 45 S.Ct. 82, 69 L.Ed. 282.