Legal Opinion

Singer Manufacturing Co. v. Wright

Supreme Court of the United States

Decided December 7, 1891No. 13PublishedCited by 44 opinions

APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF GEORGIA. The court stated the case as follows: The appellant, the complainant below, is a corporation formed under the laws of New Jersey. The defendant Wright is the comptroller-general of the State of Georgia, and the defendant Thomas the sheriff of one of its counties, both, citizens of that. State.

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APPEAL FROM THE CIRCUIT COURT OF THE UNITED STATES FOR THE NORTHERN DISTRICT OF GEORGIA. The court stated the case as follows: The appellant, the complainant below, is a corporation formed under the laws of New Jersey. The defendant Wright is the comptroller-general of the State of Georgia, and the defendant Thomas the sheriff of one of its counties, both, citizens of that. State. The complainant' is engaged, in New Jersey, in the manufacture of sewing machines and articles employed in their use. These it sends, and has been in the habit of sending for many years, to Georgia, where it keeps…

1Opinion of the CourtJustice Field

We a,re relieved from a. consideration of jfche interesting questions presented as to the validity of the legislation of Georgia, levyingja license tax upon dealers in sewing machines, arising • from the alleged discrimination made between retail dealers who are individuals and retail dealers who are companies, or wholesale dealers in such machines, where the tax required has not been paid by the manufacturing companies, as the taxes, to enjoin the collection of which this suit was instituted, have been paid by the complainant since the decree dismissing the bill was entered. This appears…

2Cases cited1 opinion

  1. Little v. BowersSupreme Court of the United States · 1890

3Cited by44 opinions

  1. Poe v. UllmanSupreme Court of the United States · 1961
  2. Mills v. GreenSupreme Court of the United States · 1895
  3. California v. San Pablo & Tulare RailroadSupreme Court of the United States · 1893
  4. Local No. 8-6, Oil, Chemical & Atomic Workers International Union v. MissouriSupreme Court of the United States · 1960
  5. Brownlow v. SchwartzSupreme Court of the United States · 1923

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