Ware & Leland v. Mobile County, 209 U.S. 405 (1908)

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Ware & Leland v. Mobile County


Nos. 173

, 174


Submitted March 10, 1908
Decided April 6, 1908
209 U.S. 405

ERROR TO THE SUPREME COURT
OF THE STATE OF ALABAMA

Syllabus

Contracts for sale of cotton for future delivery which do not oblige interstate shipment are not subject of interstate commerce, nor does the fact that a delivery may be made by mean of interstate carriage make them so, and a state tax on person engaged in buying and selling cotton for future delivery held in this case not to be a regulation of interstate commerce, and, as such, beyond the power of the state. Paul v. Virginia (insurance policy case), 8 Wall. 168, followed; Lottery Case, 188 U.S. 321; Rearick v. Pennsylvania, 203 U.S. 507, distinguished.

146 Ala. 163 affirmed.

The facts are stated in the opinion.