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A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923)
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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.
A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923)
A. G. Spalding & Bros. v. Edwards No. 710 Argued April 10, 11, 1923 Decided April 23, 1923 262 U.S. 66
ERROR TO THE DISTRICT COURT OF THE UNITED STATES
FOR THE SOUTHERN DISTRICT OF NEW YORK
Syllabus
1. A sale of goods made in this country to a commission merchant for a foreign consignee, for the sole purpose of export, and consummated only when the goods, addressed to the foreign consignee, are delivered by the vendor to the exporting carrier, is a step in their exportation, and, under Const., Art. I, § 9, cannot be taxed by the United States, even though the law under which the tax is imposed is a general one, not aimed specially at exports. P. 67.
2. Goods were started in exportation when so delivered to the carrier, notwithstanding the fact that the bill of lading was not issued until later, and notwithstanding the possibility that the commission merchant, holding the title might change his mind and divert them from their foreign destination. P. 69.
285 F. 784 reversed.
Error to a judgment of the district court dismissing the complaint in an action to recover money exacted by the government as a tax on a sale of goods.
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Chicago: U.S. Supreme Court, "Syllabus," A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923) in 262 U.S. 66 262 U.S. 67. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=H7RV2MQGS5LXT1S.
MLA: U.S. Supreme Court. "Syllabus." A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923), in 262 U.S. 66, page 262 U.S. 67. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=H7RV2MQGS5LXT1S.
Harvard: U.S. Supreme Court, 'Syllabus' in A. G. Spalding & Bros. v. Edwards, 262 U.S. 66 (1923). cited in 1923, 262 U.S. 66, pp.262 U.S. 67. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=H7RV2MQGS5LXT1S.
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