|
A Filipino tobacco company sued the U.S. for a return of taxes paid on property insurance
premiums. The tobacco company was headquartered in Barcelona, Spain. The tobacco company claimed the tax
violated the Philippine equivalent of the Fourteenth
Amendment and deprived the company of property without due process and equal protection. The tax was
upheld. In this case Justice Oliver Wendall Holmes, Jr., stated, “Taxes are what we pay for civilized
society, including the chance to insure.”
Full Text: Compania De Tabacos v.
Collector, 275 U.S. 87 (1927) |