Rast v. Van Deman & Lewis Co.
Supreme Court of the United States
APPEAL FROM THE DISTRICT COUF.T OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF FLORIDA. A statute of Florida approved Jxlne 5, 1913 (Vol. 1, p. 3), imposing licenses and other taxes, provides that merchants, druggists and storekeepers shall pay a license tax upon the. cash value of the “stock of merchandise” of $3 for. the first $1000 or fraction thereof, and $1.50 for each additional $1000 or. fraction thereof.
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APPEAL FROM THE DISTRICT COUF.T OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF FLORIDA. A statute of Florida approved Jxlne 5, 1913 (Vol. 1, p. 3), imposing licenses and other taxes, provides that merchants, druggists and storekeepers shall pay a license tax upon the. cash value of the “stock of merchandise” of $3 for. the first $1000 or fraction thereof, and $1.50 for each additional $1000 or. fraction thereof. The tax upon wholesale" dealers is $1.50 upon each $1000. The statute has this proviso: § 35, p. 35.. “Provided, further, .That each and every person, firm or corporation, who…
1Opinion of the CourtJustice McKenna
It was determined that the bill set forth grounds of equitable relief; that the condition of complainants’ businesses and of the property engaged in them was such that the statute, if exerted against complainants and their property, would produce irreparable injury, citing Ex parte Young, 209 U. S. 123; Dobbins v. Los Angeles, 195 U. S. 223; Davis & Farnum Mfg. Co. v. Los Angeles, 189 U. S. 207. We concur in this view.
Passing on the constitutional questions involved, the court was of opinion that the statute violated the Fourteenth Amendment and considered it unnecessary to decide whether…
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