Armour & Co. v. Virginia
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP APPEALS OF THE STATE OF VIRGINIA. The case is stated in the opinion. It is not denied that under the construction placed upon this statute by the Supreme Court of Appeals of Virginia there is no discrimination against manufacturers because they do not have their residence in the State; but it is maintained that there is a discrimination against goods which are not manufactured in Virginia, in favor of goods which are manufactured therein, in…
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ERROR TO THE SUPREME COURT OP APPEALS OF THE STATE OF VIRGINIA. The case is stated in the opinion. It is not denied that under the construction placed upon this statute by the Supreme Court of Appeals of Virginia there is no discrimination against manufacturers because they do not have their residence in the State; but it is maintained that there is a discrimination against goods which are not manufactured in Virginia, in favor of goods which are manufactured therein, in this, that where goods are manufactured there the manufacturer may sell them at the place at which they are manufactured…
1Opinion of the CourtChief Justice White
This suit concerns § 45 of the Virginia general taxing statute, as amended in 1915, which is in the margin. It will be observed that the section imposes an annual license tax upon all persons or corporations carrying on a merchandise business at any place in the State, the amount being determined by the sum of the purchases during the year. It will be further seen that the amount of the pinchases includes “all goods, wares and merchandise manufactured by such merchant and sold or offered for sale, in this State, as merchandise,” and that the section also contains a provision excluding from…
2Cases cited2 opinions
- New York State v. RobertsSupreme Court of the United States · 1898
- Reymann Brewing Co. v. BristerSupreme Court of the United States · 1900
3Cited by38 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Shaffer v. CarterSupreme Court of the United States · 1920
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
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