Reymann Brewing Co. v. Brister

Citations

• 179 U.S. 445
• 21 S. Ct. 201
• 45 L. Ed. 269
• 1900 U.S. LEXIS 1885

Syllabus

<p>Tbe statute of Ohio, known as the Dow law, S3 Ohio Laws, 157, which levies a tax upon the business of trafficking in spirituous, vinous, malt or any intoxicating liquors, carried on within the State, is not in conflict with the provisions of tbe Constitution of the United States when applied to a corporation of West Virginia, having its principal place of business in Wheeling in that State, and manufacturing there beer which it sends in ban-els, or wooden cases containing several bottles each, to Ohio for sale, or for storing in the original barrels, cases or bottles, to be sent out as stored to the State of Ohio for disposition and sale.</p> <p>The Dow law is within the scope of the police power of the State, and does not discriminate between foreign and domestic dealers.</p>