Crew Levick Co. v. Pennsylvania, 245 U.S. 292 (1917)

Crew Levick Company v. Pennsylvania

No. 499

Argued October 17, 1917
Decided December 10, 1917
245 U.S. 292

ERROR TO THE SUPREME COURT

OF THE STATE OF PENNSYLVANIA

Syllabus

This Court determines the constitutionality of a state tax upon its own judgment of the actual operation and effect of the tax, irrespective of its form and of how it is characterized by the state courts.

A state tax on the business of selling goods in foreign commerce, measured by a percentage of the entire business transacted, is both a regulation of foreign commerce and an impost or duty on exports, and is therefore void. Ficklen v. Shelby Couny Taxing District, 145 U.S. 1, distinguished.

256 Pa.St. 508 reversed.

The case is stated in the opinion.