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THE STATE EX REL. KANSAS CITY, CLINTON SPRINGFIELD RAILWAY COMPANY v. C.M. DANUSER ET AL., Members of State Tax Commission; L.D. THOMPSON, State Auditor, and C. EUGENE STEPHENS, State Treasurer.

CORPORATE FRANCHISE TAX: Act of 1921. Following the rulings in State ex rel. Missouri Pacific Railway Company v. Danuser, ante, page 799, and in State ex rel. St. Louis-San Francisco Railway Company v. Danuser, ante, page 809, the Corporate Franchise Tax Law of 1921 (Laws 1921, 1 Ex. Sess., p. 121) is held to be valid.

WALKER, C.J.

This is likewise an application for a writ of certiorari to quash the records of the respondents required to be entered in the discharge of their official duties in the enforcement of the Corporation Franchise Tax Law of 1921. [Laws 1921, 1st. Ex. Sess., pp. 121-126.]

Like contentions are made herein as in State ex rel. Mo. Pac. Railroad Co. v. Danuser, ante, page 799, in which we held the franchise tax law to be valid and quashed the writs of the relators therein. A like course is authorized in this case and it is so ordered. All concur, except White and Graves, JJ., not sitting; Ragland, J., concurs in the result.

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STATE v. DANUSER
(Apr 9, 1928)