Crew Levick Co. v. Pennsylvania
Citations
- 245 U.S. 292
- 38 S. Ct. 126
- 62 L. Ed. 295
- 1917 U.S. LEXIS 1737
Syllabus
<p>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. characterised by the state courts.</p> <p>A state tax on the business of selling goods in foreign commerce, meas- ■ ured 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 County Taxing District, 145 U. S. 1, distinguished.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- \[I]mposition of a percentage upon each dollar of the gross transactions in foreign commerce ... [is] in effect an impost or duty upon exports.\
Source: CourtListener parenthetical corpus (CC0).
Judges: Pitney
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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