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J. Bacon & Sons v. Martin, 305 U.S. 380 (1939)
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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.
J. Bacon & Sons v. Martin, 305 U.S. 380 (1939)
J. Bacon & Sons v. Martin No. 203 Argued December 15, 1938 Decided January 3, 1939 305 U.S. 380
APPEAL FROM THE COURT OF APPEALS OF KENTUCKY
Syllabus
The tax imposed by Kentucky on the "receipt" of cosmetics in the State by any Kentucky retailer is not a direct burden on interstate commerce as applied to articles purchased in other States and transported to the retailer at his place of business in Kentucky, since, as construed by the State’s highest court, the imposition is not upon the act of receiving, but upon subsequent sale and use.
Appeal from 273 Ky. 389; 116 S.W.2d 963, dismissed for want of a substantial federal question.
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Chicago:
U.S. Supreme Court, "Syllabus," J. Bacon & Sons v. Martin, 305 U.S. 380 (1939) in 305 U.S. 380 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=TYLY2ZXMWU378YS.
MLA:
U.S. Supreme Court. "Syllabus." J. Bacon & Sons v. Martin, 305 U.S. 380 (1939), in 305 U.S. 380, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=TYLY2ZXMWU378YS.
Harvard:
U.S. Supreme Court, 'Syllabus' in J. Bacon & Sons v. Martin, 305 U.S. 380 (1939). cited in 1939, 305 U.S. 380. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=TYLY2ZXMWU378YS.
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