J. Bacon & Sons v. Martin, 305 U.S. 380 (1939)

Name: J. Bacon & Sons v. Martin, 305 U.S. 380 (1939) - Syllabus
Author: U.S. Supreme Court

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 April 19, 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. 19 Apr. 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 19 April 2025, from http://originalsources.com/Document.aspx?DocID=TYLY2ZXMWU378YS.