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McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944)
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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.
McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944)
McLeod v. J. E. Dilworth Co. No. 311 Argued February 4, 1944 Decided May 15, 1944 322 U.S. 327
CERTIORARI TO THE SUPREME COURT OF ARKANSAS
Syllabus
A Tennessee corporation which was not qualified to do business in Arkansas, and which had no sales office nor any other place of business in Arkansas, made sales of goods in Tennessee for delivery by common carrier in Arkansas. Though some orders were solicited in Arkansas by traveling salesmen domiciled in Tennessee, all orders were taken subject to acceptance by the corporation in Tennessee; title to the goods passed upon delivery to the carrier in Tennessee, and no collections were made in Arkansas.
Held that the Imposition by Arkansas of a tax on such transactions, under a statute construed by the state court as levying a sales tax and not a use tax (which construction is accepted here), violated the commerce clause of the Federal Constitution. McGoldrick v. Berwind-White Co., 309 U.S. 33, and Wisconsin v. J. C. Penney Co., 311 U.S. 435, distinguished. Pp. 328, 330.
205 Ark. 780, 171 S.W.2d 62, affirmed.
Certiorari, 320 U.S. 728, to review the affirmance of a judgment dismissing the complaint in two suits (consolidated for trial) to enforce a state tax.
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Chicago: U.S. Supreme Court, "Syllabus," McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944) in 322 U.S. 327 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PPWG5RVVDAUEED7.
MLA: U.S. Supreme Court. "Syllabus." McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944), in 322 U.S. 327, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PPWG5RVVDAUEED7.
Harvard: U.S. Supreme Court, 'Syllabus' in McLeod v. J. E. Dilworth Co., 322 U.S. 327 (1944). cited in 1944, 322 U.S. 327. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PPWG5RVVDAUEED7.
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