Cocoa Cola Bottling Co. v. Mosby
Supreme Court of Missouri
Appeal from Cole Circuit Court. — Row. J. G. Slate, Judge. This act is a revenue measure, and as such violates the Constitution of Missouri as follows: (1) Section 20, Article IY, in that the fact that it is a revenue measure is not clearly stated in its title. (2) Section 3, Article X, in that the tax levied under the provision of said act is not uniform upon the same classes of subjects within the territorial limits of the'State.
Read the full summary
Appeal from Cole Circuit Court. — Row. J. G. Slate, Judge. This act is a revenue measure, and as such violates the Constitution of Missouri as follows: (1) Section 20, Article IY, in that the fact that it is a revenue measure is not clearly stated in its title. (2) Section 3, Article X, in that the tax levied under the provision of said act is not uniform upon the same classes of subjects within the territorial limits of the'State. (3) Section 4, Article X, in that all property in the State subject to the tax imposed is not taxed in proportion to its value. (4) • Section 7,- Article X, in…
1Opinion of the Court
WALKER, J.-
— This is a suit in equity, brought in the Circuit Court of Cole County, by certain incorporated companies engaged in the compounding and sale of what, in common parlance, are termed “soft drinks.” The purpose of the action is to restrain the State Beverage Inspector from enforcing the provisions of an act approved April 25, 1919 (Laws 1919, p. 379), providing for the inspection qf non-intoxicating carbonated beverages, and syrups, extracts and flavors used in the preparation of same, requiring a monthly report of sales and the payment of fees hy the manufacturers of those…
2Cases cited23 opinions
- Mayor of New York v. MilnSupreme Court of the United States · 1837
- Patapsco Guano Co. v. North Carolina Board of AgricultureSupreme Court of the United States · 1898
- Red "C" Oil Manufacturing Co. v. Board of AgricultureSupreme Court of the United States · 1912
- New Mexico Ex Rel. E. J. McLean & Co. v. Denver & Rio Grande RailroadSupreme Court of the United States · 1906
- Burge v. Wabash RailroadSupreme Court of Missouri · 1912
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- International Shoe Co. v. ShartelSupreme Court of the United States · 1929
- Star Square Auto Supply Co. v. GerkSupreme Court of Missouri · 1930
- Browning-Ferris Industries of Kansas City, Inc. v. DanceMissouri Court of Appeals · 1984
- Brown v. Sloan's Moving & Storage CompanySupreme Court of Missouri · 1956
- In Re BearCalifornia Supreme Court · 1932
3 more not listed; retrieve them via the Exa API.