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Stewart Dry Goods Co. v. Lewis, 287 U.S. 9 (1932)
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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.
Stewart Dry Goods Co. v. Lewis, 287 U.S. 9 (1932)
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Stewart Dry Goods Co. v. Lewis No. 27 Argued October 21, 1932 Decided October 24, 1932 * 287 U.S. 9
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE WESTERN DISTRICT OF KENTUCKY
Syllabus
A bill in equity to restrain the collection of state taxes under a statute alleged to violate the federal Constitution should not be dismissed on bill and answer upon the ground that the statute affords an adequate legal remedy by payment under protest and action to recover when the allegations of the bill put in doubt whether, if that remedy were pursued and the claim allowed, satisfaction of it could be secured certainly and within a reasonable time out of the fund designated by statute as the source of such payments. P. 10.
Reversed.
These were four suits by retail merchants seeking to enjoin collection of taxes on gross sales, measured by progressively increasing rates. All the bills invoked the due process and equal protection clauses of the Fourteenth Amendment, and, in two of them, it was claimed also that the tax operated as a direct burden on interstate commerce. By stipulation, the cases were heard together and disposed of by one opinion of the three-judge District Court. The cases were treated as submitted upon bill and answer, as well as upon plaintiffs’ motion for preliminary injunctions and defendants’ motions to dismiss, and all suits were dismissed. The tenth section of the Kentucky statute, referred to in the court’s opinion, is copied below.**
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Chicago: U.S. Supreme Court, "Syllabus," Stewart Dry Goods Co. v. Lewis, 287 U.S. 9 (1932) in 287 U.S. 9 287 U.S. 10. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=VSQ38BM3AEPIXC1.
MLA: U.S. Supreme Court. "Syllabus." Stewart Dry Goods Co. v. Lewis, 287 U.S. 9 (1932), in 287 U.S. 9, page 287 U.S. 10. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=VSQ38BM3AEPIXC1.
Harvard: U.S. Supreme Court, 'Syllabus' in Stewart Dry Goods Co. v. Lewis, 287 U.S. 9 (1932). cited in 1932, 287 U.S. 9, pp.287 U.S. 10. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=VSQ38BM3AEPIXC1.
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