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What is New York Railroad Incorporation Tax Case about?

This document summarizes a Supreme Court case regarding a New York law that imposed a tax on the incorporation of new railroad companies. Several railroad companies had been consolidated and their assets foreclosed upon and purchased by investors seeking to form a new railroad corporation. However, the Secretary of State refused to file their certificate of incorporation until they paid the newly imposed incorporation tax. The investors argued this impaired their contractual rights from previous reorganizat

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Scribd Government Docs

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EN