Sperry & Hutchinson Co. v. Blue
Court of Appeals for the Fourth Circuit
Appeal from the District Court of the United States for the Southern District of West Virginia, at Charleston; J. C. Pritchard, Benj. F. Keller, and Alston G. Dayton, Judges. Suit in equity by the Sperry & Hutchinson Company against Fred. O. Blue, Tax Commissioner of West Virginia. Decree for defendant, and complainant appeals.
1Opinion of the Court
ROSE, District Judge.
The complainant is' a’ New Jersey corporation. It is engaged in the trading stamp business. It will be referred to as the Stamp Company. The respondent is the State Tax Commissioner of West Virginia. He will be called the Commissioner.
In the court below the Stamp Company sought to have the Commissioner enjoined from enforcing against it a state law imposing a license tax upon persons or corporations engaged in the trading stamp business. The amount of this tax is $500 for each county in which the business is carried on. In any case in which the state imposes an occupation…
2Cases cited10 opinions
- Burgess v. SeligmanSupreme Court of the United States · 1883
- McCray v. United StatesSupreme Court of the United States · 1904
- Williams v. FearsSupreme Court of the United States · 1900
- Northern Pacific Railway Co. v. SlaghtSupreme Court of the United States · 1907
- Kehrer v. StewartSupreme Court of the United States · 1905
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3Cited by6 opinions
- Jarrard v. Southeastern Shipbuilding CorporationCourt of Appeals for the Fifth Circuit · 1947
- Standard Oil Co. v. FoxDistrict Court, S.D. West Virginia · 1934
- United States Fidelity & Guaranty Co. v. PorterDistrict Court, D. Idaho · 1924
- A. Magnano Co. v. DunbarDistrict Court, W.D. Washington · 1933
- Carey v. Discount Corp.Hawaii Supreme Court · 1946
1 more not listed; retrieve them via the Exa API.