Louis Brandeis

“ If the net profits of the company are derived principally from intangible property, the tax is imposed upon such proportion of the whole net income as the gross receipts within the state bear to the total gross receipts of the company. A corporation aggrieved because of a tax assessed upon it may, after paying the tax, apply for relief to the superior court for the county of Hartford. There it may show cause why it is not subject to the tax, or why the tax should have been less. If the whole tax assessed is found by the court to be proper, it enters judgment confirming the same. ”

“ It is contended that the tax burdens interstate commerce, and hence is void, under section 8 of article 1 of the federal Constitution. Payment of the tax is not made a condition precedent to the right of the corporation to carry on business, including interstate business. ”

“ The Underwood Typewriter Company is engaged in the business of manufacturing typewriters and kindred articles; in selling its product, and also certain accessories and supplies, which it purchases; and in repairing and renting such machines. Its main office is in New York City. ”