The Constitutional Doctrines of Justice Harlan
The Constitutional Doctrines of Justice Harlan
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In our eReader you can find the full English version of the book. Read The Constitutional Doctrines of Justice Harlan Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Constitutional Doctrines of Justice Harlan
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An out-of-the-State concern had representatives in Shelby County, Tennessee. These representatives were simply agents, having a definite location for the exhibition of their wares and for taking orders of goods to be shipped into the State. In addition to a license fee of fifty dollars, the State, or rather the county, undertook to levy a tax of two and a half per cent on the profits made by one of these representatives. The plaintiff set up the plea that such a tax by the State amounted to a b...urden upon interstate com- I04 CONSTITUTIONAL DOCTRINES OF JUSTICE HARLAN merce. The court held that this was not such a burden, but that a State has power to tax all property having a situs within its limits whether it is employed in interstate com- merce or not.
" No doubt can be entered of the right of a state Legis- lature to tax trades, professions, and occupations, in the absence of inhibition in the state constitution in that regard, and where a resident citizen engages in general business subject to a particular tax, the fact that the business done chances to consist, for the time being, wholly or partially in negotiating sales between resident and non-resident mer- chants of goods situated in another State does not neces- sarily involve the taxation of interstate commerce, forbidden by the Constitution.
What to read after The Constitutional Doctrines of Justice Harlan?
You can find similar books in the "Read Also" column, or choose other free books by Floyd Barzilia Clark to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
An out-of-the-State concern had representatives in Shelby County, Tennessee. These representatives were simply agents, having a definite location for the exhibition of their wares and for taking orders of goods to be shipped into the State. In addition to a license fee of fifty dollars, the State, or rather the county, undertook to levy a tax of two and a half per cent on the profits made by one of these representatives. The plaintiff set up the plea that such a tax by the State amounted to a b...urden upon interstate com- I04 CONSTITUTIONAL DOCTRINES OF JUSTICE HARLAN merce. The court held that this was not such a burden, but that a State has power to tax all property having a situs within its limits whether it is employed in interstate com- merce or not.
" No doubt can be entered of the right of a state Legis- lature to tax trades, professions, and occupations, in the absence of inhibition in the state constitution in that regard, and where a resident citizen engages in general business subject to a particular tax, the fact that the business done chances to consist, for the time being, wholly or partially in negotiating sales between resident and non-resident mer- chants of goods situated in another State does not neces- sarily involve the taxation of interstate commerce, forbidden by the Constitution.
What to read after The Constitutional Doctrines of Justice Harlan?
You can find similar books in the "Read Also" column, or choose other free books by Floyd Barzilia Clark to read onlineMoreLess
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