Liggett & Myers Tobacco Co. v. United States, 299 U.S. 383 (1937)
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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.
Liggett & Myers Tobacco Co. v. United States, 299 U.S. 383 (1937)
Liggett & Myers Tobacco Co. v. United States No. 161 Argued December 11, 14, 1936 Decided January 4, 1937 * 299 U.S. 383
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. The tax imposed by § 401(a) of the Revenue Act of 1926 is a tax upon the manufacture, not upon the sale, of tobacco. P. 386.
2. As applied to tobacco purchased by a State for use in a hospital owned and maintained by the State, the effect is indirect, and imposes no prohibited burden. P. 386.
3. It is unnecessary in this case to decide whether, in the operation of the hospital, the State is exerting a governmental function. P. 386.
13 F.Supp. 143, 14 F.Supp. 543, affirmed.
Certiorari to review a judgment of the Court of Claims dismissing, in three cases, suits to recover refunds of taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Liggett & Myers Tobacco Co. v. United States, 299 U.S. 383 (1937) in 299 U.S. 383 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=XX5D6LE6IN53MU3.
MLA: U.S. Supreme Court. "Syllabus." Liggett & Myers Tobacco Co. v. United States, 299 U.S. 383 (1937), in 299 U.S. 383, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=XX5D6LE6IN53MU3.
Harvard: U.S. Supreme Court, 'Syllabus' in Liggett & Myers Tobacco Co. v. United States, 299 U.S. 383 (1937). cited in 1937, 299 U.S. 383. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=XX5D6LE6IN53MU3.
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