Oliver Wendell Holmes, Jr., Darnell v. Indiana — Opinion of the Court
“ The Indiana statutes purport to tax all shares in foreign corporations except national banks, owned by inhabitants of the state, and all shares in domestic corporations when the property of such corporations is not exempt or is not taxable to the corporation itself. ”
Oliver Wendell Holmes, Jr., Darnell v. Indiana — Opinion of the Court
“ The only difference of treatment disclosed by the record that concerns the defendants is that the state taxes the property of domestic corporations and the stock of foreign ones in similar cases. That this is consistent with substantial equality notwithstanding the technical differences was decided in Kidd v. ”
