|
|
Best & Company, Inc. v. Maxwell, 311 U.S. 454 (1940)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Best & Company, Inc. v. Maxwell, 311 U.S. 454 (1940)
Best & Company, Inc. v. Maxwell No. 61 Argued November 22, 1940 Decided December 23, 1940 311 U.S. 454
APPEAL FROM THE SUPREME COURT OF NORTH CAROLINA
Syllabus
1. A state statute which levies an annual privilege tax of $250 on every person or corporation, not a regular retail merchant in the State, who displays samples in any hotel room or house rented or occupied temporarily for the purpose of securing retail orders held invalid under the Federal Constitution as a discrimination against interstate commerce. P. 456.
So held as applied to a nonresident merchant who took orders in the State and shipped interstate directly to customers, and where the only corresponding fixed-sum license tax exacted of "regular retail merchants" was $1 per annum for the privilege of doing business.
2. The freedom of commerce which allows the merchants of each State a regional or national market for their goods may not be fettered by legislation the actual effect of which is to discriminate in favor of intrastate businesses. P. 457.
216 N.C. 114; 3 S.E.2d 292, reversed.
Appeal from a judgment reversing a judgment for the plaintiff in a suit for refund of a license tax. See also 217 N.C. 134; 6 S.E.2d 893.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Best & Company, Inc. v. Maxwell, 311 U.S. 454 (1940) in 311 U.S. 454 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=H3VFH4JKSP2BN92.
MLA: U.S. Supreme Court. "Syllabus." Best & Company, Inc. v. Maxwell, 311 U.S. 454 (1940), in 311 U.S. 454, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=H3VFH4JKSP2BN92.
Harvard: U.S. Supreme Court, 'Syllabus' in Best & Company, Inc. v. Maxwell, 311 U.S. 454 (1940). cited in 1940, 311 U.S. 454. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=H3VFH4JKSP2BN92.
|