Parks Bros. v. Nez Perce County
Idaho Supreme Court
APPEAL from tbe District Court of the Second Judicial District, for Nez Perce County. Hon. Edgar C. Steele, Judge. From a judgment made and entered by the district court adjudging certain personal property to be the subject of taxation under the revenue laws of this state, the plaintiff appealed.
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APPEAL from tbe District Court of the Second Judicial District, for Nez Perce County. Hon. Edgar C. Steele, Judge. From a judgment made and entered by the district court adjudging certain personal property to be the subject of taxation under the revenue laws of this state, the plaintiff appealed. In making internal police and revenue regulations a state cannot impose taxes upon property imported into the state from abroad, or from another state, and not yet become part of the common mass of property therein, and no regulations can be made directly affecting interstate commerce. {O’Neill v.…
1Opinion of the CourtAilshie, C. J.
The appellants are wholesale merchants, doing business in the city of San Francisco and receiving orders through their agents and by mail for teas, coffee, spices, etc., which they ship to their own address and there receive the goods and distribute them to the purchasers and collect the purchase price therefor. The facts and history of this transaction are fully set forth in the findings made by the trial court, which are as follows •.
“The court finds as a matter of fact that the property assessed to Parks Brothers & Co. of San Francisco, CaL, was consigned to Parks Bros. & Co., in Nez Perce…
2Cases cited11 opinions
- Leisy v. HardinSupreme Court of the United States · 1890
- United States v. SangesSupreme Court of the United States · 1892
- Emert v. MissouriSupreme Court of the United States · 1895
- May v. New OrleansSupreme Court of the United States · 1900
- State v. O'NeilSupreme Court of Vermont · 1885
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3Cited by4 opinions
- Century Distilling Co. v. DefenbachIdaho Supreme Court · 1940
- Preston A. Blair Co. v. JensenIdaho Supreme Court · 1930
- In re AgnewNebraska Supreme Court · 1911
- Wrought Iron Range Co. v. RichIdaho Supreme Court · 1919