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Memphis Steam Laundry Cleaner, Inc. v. Stone, 342 U.S. 389 (1952)
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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.
Memphis Steam Laundry Cleaner, Inc. v. Stone, 342 U.S. 389 (1952)
Memphis Steam Laundry Cleaner, Inc. v. Stone No. 253 Argued December 3, 1951 Decided March 3, 1952 342 U.S. 389
APPEAL FROM THE SUPREME COURT OF MISSISSIPPI
Syllabus
A Mississippi "privilege tax," laid upon each person "soliciting business" for a laundry not licensed in the State, held invalid under the Commerce Clause, as applied to appellant, a foreign corporation operating a laundry and cleaning establishment in Tennessee and doing no business in Mississippi other than sending its trucks there to solicit business, pick up, deliver, and collect for laundry and cleaning. Pp. 389-395.
1. If the tax be imposed upon the privilege of soliciting interstate business, it stands on no better footing than a tax on the privilege of doing interstate business, and it is invalid under the Commerce Clause. Pp. 392-393.
2. If the tax be imposed on the privilege of conducting intrastate activities in Mississippi, it is invalid as one discriminating against interstate commerce -- because laundries not licensed in the State are taxed $50 per truck for such activities, whereas laundries licensed in the State are taxed only $8 per truck. Pp. 394-395.
53 So.2d 89, reversed.
The Supreme Court of Mississippi sustained a "privilege tax" levied on appellant under Miss.Laws 1944, c. 138, §§ 3, 45, against a claim that it violated the Commerce Clause. 53 So.2d 89. On appeal to this Court, reversed, p. 395.
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Chicago: U.S. Supreme Court, "Syllabus," Memphis Steam Laundry Cleaner, Inc. v. Stone, 342 U.S. 389 (1952) in 342 U.S. 389 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=LS1RW1IX1QNJXJF.
MLA: U.S. Supreme Court. "Syllabus." Memphis Steam Laundry Cleaner, Inc. v. Stone, 342 U.S. 389 (1952), in 342 U.S. 389, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=LS1RW1IX1QNJXJF.
Harvard: U.S. Supreme Court, 'Syllabus' in Memphis Steam Laundry Cleaner, Inc. v. Stone, 342 U.S. 389 (1952). cited in 1952, 342 U.S. 389. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=LS1RW1IX1QNJXJF.
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