Oliver Wendell Holmes, Jr.

“ Every corporation organized under the laws of this state shall, in addition to all other fees and taxes now required or paid, pay an annual franchise tax to the state of Missouri equal to three-fortieths of one per cent. of the par value of its outstanding capital stock and surplus, or if such corporation employs a part of its capital stock in business in another state or country, then such corporation shall pay an annual franchise tax equal to three-fortieths of one per cent. ”

“ And as in this case the Commission accepted the plaintiff's figures and the contest is wholly upon matters of law, we see nothing of which the plaintiff can complain in this respect. There is to be sure one charge involving matter of fact dehors the record. ”