Caskey Baking Co., Inc. v. Virginia, 313 U.S. 117 (1941)

Caskey Baking Co., Inc. v. Virginia


No. 676


Argued April 2, 1941
Decided April 28, 1941
313 U.S. 117

APPEAL FROM THE SUPREME COURT OF APPEALS OF VIRGINIA

Syllabus

A statute of Virginia imposes an annual fee of $100 for each vehicle used in the business of peddling goods, wares, or merchandise "by selling and delivering the same at the same time to licensed dealers or retailers at other than a definite place of business operated by the seller." The statute exempts manufacturers taxable by the State on capital, distributors of manufactured goods paying a state license tax on their purchases, and wholesale dealers regularly licensed by the State.

Held: as applied to a foreign corporation which had its principal office and place of business outside of the State and whose delivers brought into the State bread which they there sold and delivered to regular customers -- not in contravention of the commerce clause or the equal protection clause of the Federal Constitution. P. 119.

176 Va. 170, 10 S.E.2d 535, affirmed.

Appeal from the affirmance of a conviction for violation of a state license tax statute.