Great Atlantic & Pacific Tea Co. v. Grosjean

This cause presents the questions whether the method prescribed by a chain store tax act for ascertaining the rate of taxation offends the Fourteenth Amendment and the commerce clause of the Federal Constitution.

In 1932 the legislature of Louisiana adopted an act levying an occupation or license tax upon chain stores, 1 under which the exaction was fifteen dollars upon each of two or more stores, not in excess of five; upon each store in excess of five, but.not exceeding ten, twenty-five dollars; and the amount increased in brackets for additional stores, the last bracket embracing stores in…