State v. Zophy

Citations

• 14 S.D. 119
• 84 N.W. 391
• 1900 S.D. LEXIS 12

Syllabus

<p>Sess. Laws 1897, Cbap. 72, imposing an annual tax on parties without the the state who have wholesale establishments for the sale of liquors in this state, to be paid in every precinct, township, or city where they have such wholesale establishments, and providing that manufacturers of such liquors within the state shall pay a certain manufacturer’s license, and be exempt from the payment'of the wholesale tax, is unconstitutional, as in conflict with Const. U. S. Art. 1, § 8, giving congress power to regulate commerce among the states.</p>