STATE BOARD OF ASSESSORS v. COMPTOIR NATIONAL D'ESCOMPTE (1903)

STATE BOARD OF ASSESSORS v. COMPTOIR NATIONAL D'ESCOMPTE
	Term: 1903
Important Dates
	Argued: October 28, 1903
	Decided: November 30, 1903
Outcome
	Reversed and remanded
Vote
	9-0
Majority
	David Josiah Brewer • Henry Billings Brown • William Rufus Day • Melville Weston Fuller • John Marshall Harlan • Oliver Wendell Holmes • Joseph McKenna • Rufus Wheeler Peckham • Edward Douglass White

STATE BOARD OF ASSESSORS v. COMPTOIR NATIONAL D'ESCOMPTE is a case that was decided by the Supreme Court of the United States on November 30, 1903. The case was argued before the court on October 28, 1903.

In a 9-0 ruling, the U.S. Supreme Court reversed the ruling of the lower court and remanded the case for further proceedings consistent with the Court's opinion. The case originated from the Louisiana U.S. Circuit for (all) District(s) of Louisiana.

For a full list of cases decided in the 1900s, click here. For a full list of cases decided by the Fuller Court, click here.

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About the case

Subject matter: Economic Activity - state or local government tax
Petitioner: State commission, board, committee, or authority
Petitioner state: Louisiana
Respondent type: foreign (non-American) nongovernmental entity
Respondent state: Unknown
Citation: 191 U.S. 388
How the court took jurisdiction: Appeal
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Melville Weston Fuller
Who wrote the majority opinion: William Rufus Day

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.