delivered the opinion of the Court.
Mоntana’s venue rules permit a plaintiff to sue a corporation incorporated in that State only in the county of its principal place of business, but permit suit in any county аgainst a corporation incorporated elsewhere. This case presents the question whether the distinction in treatment offends the Equal Protection Clause of the Fourtеenth Amendment, U. S. Const., Arndt. 14, § 1. We hold that it does not.
Respondents William D. Ford and Thomas L. Johnson were employed by petitioner Burlington Northern Railroad Company, a corporation owing its еxistence to the laws of Delaware and having a principal place of business in Fort Worth, Texas. Ford and Johnson raised a claim under the Federal Employers’ Liability Act (FELA), 35 Stat. 65, аs amended, 45 U. S. C. §§51-60, and brought suit in the state trial court for Yellowstone County, Montana, alleging injuries sustained while working at Burlington’s premises in Sheridan, Wyoming. In each case, Burlington moved to change venue to Hill County, Montana, where it claimed to have its principal place of business in that State. The trial court denied each motion, and Burlington brought interlocutory appеals.
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The Supreme Court of Montana consolidated the two cases and affirmed the decisions of the trial court.
A Montana statute provides that “the proper place of trial for all civil actions is the county in which the defendants or any оf them may reside at the commencement of the action.” Mont. Code Ann. §25-2-118(1) (1991). But, “if none of the defendants reside in the state, the proper place of trial is any county the plaintiff designates in the complaint.” §25-2-118(2). The Supreme Court of Montana has long held that a corporation does not “reside in the state” for venue purposes unless Montana is its Statе of incorporation, see,
e. g., Haug
v.
Burlington Northern R. Co.,
The Fourteenth Amendment forbids a State to “dеny to any person within its jurisdiction the equal protection of the laws.” U. S. Const., Arndt. 14, § 1. Because the Montana venue rules neither deprive Burlington of a fundamental right nor classify along suspeсt lines like race or religion, they do not deny equal protection to Burlington unless they fail in rationally furthering legitimate state ends. See,
e. g., United States
v.
Sperry Corp.,
Venue rules generally reflect equity or expediency in resolving disparate interests of parties to a lawsuit in the place of trial. See,
e. g., Citizens & Southern Nat. Bank
v.
Bougas,
Here, Montana has decided that the any-county rulе should give way to a single-county rule where a defendant resides in Montana, arguably on the reasonable ground that a defendant should not be subjected to a plaintiff’s tacticаl advantage of forcing a trial far from the defendant’s residence. At the same time, Montana has weighed the interest of a defendant who does not reside in Montana differently, аrguably on the equally reasonable ground that for most nonresident defendants the inconvenience will be great whether they have to defend in, say, Billings or Havre. See
Power Manufacturing Co.
v.
Saunders,
Burlington does not, indeed, seriously contend that such a decision is constitutionally flawed as applied to individual nonresident defendants. Nor does it argue that such a rule is unconstitutional even when applied to corporate defendants without a fixed place of business in Montana. Burlington does claim, however, that the rule is unconstitutional as applied to a corporate defendant like Burlington that not only has its home office in some other State or country, but also has a place of business in Montana that would qualify as its “principal place of business” if it were a Montana corporation.
Burlington’s claim fails. Montana could reasonably have determined that a corporate defendant’s home office is generally of greater significance to the corporation’s convenience in litigation than its other offices, that foreign corporations
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are unlikely to have their prinсipal offices in Montana, and that Montana’s domestic corporations will probably keep headquarters within the State. We cannot say, at least not on this record, that any of these assumptions is irrational. Cf.
G. D. Searle & Co.
v.
Cohn,
Of course Montanа’s venue rules would have implemented that policy judgment with greater precision if they had turned on the location of a corporate defendant’s principal place of business, not on its State of incorporation. But this is hardly enough to make the rules fail rational-basis review, for “rational distinctions may be made with substantially less than mathematical exactitude.”
New Orleans
v.
Dukes,
Burlington is left with the argument that
Power Manufacturing Co.
v.
Saunders, supra,
controls this case. But it does not. In
Saunders,
we considered Arkansas’ venue rules, which restricted suit against a domestic corporation to those counties where it maintained a place of business,
In sum, Montana’s venue rules can be understood as rationally furthering a legitimate state interest. The judgment of the Supreme Court of Montana is accordingly
Affirmed.
Notes
The decision below is final for purposes of 28 U. S. C. § 1267(a). See
American Motorists Ins. Co.
v.
Starnes,
