Tobacco Co. v. . Maxwell, Comr. of Revenue

Is the statutory definition of “scrap or untied” tobacco so phrased that a tax based upon this definition would be unconstitutional? "We think not.

Plaintiff appellant attacks the statute as being discriminatory, not uniform, unreasonable, prohibitory, vague, and not a lawful delegation of the taxing power. All of these objections are aimed at an interpretation of the statutory definition which we do not think applicable, to wit, that the mere prohibition by warehouses of the sale of a designated type of tobacco by warehouses thereby renders the prohibited tobacco “scrap or untied” tobacco and…