Independent Publishing Co. v. Hawes

Frankum, Justice.

The revenue commissioner assessed sales and use taxes against Independent Publishing Company. The company appealed to the Superior Court of Fulton County, which granted the commissioner's motion for a summary judgment on the issue of liability. The appeal here is from that judgment. It is contended before this court that the assessment of the taxes in question violates Art. I, Sec. VIII, Par. Ill of the Constitution of the United States (Code § 1-125 (3)), the Commerce Clause, conferring exclusive power to regulate commerce among the several States upon the Congress of the…