Champlain Realty Co. v. Town of Brattleboro

When this case was here before (95 Vt. 216, 113 Atl. 806) the tax in question was sustained and judgment rendered for defendant. Thereupon, by writ of certiorari to this Court, the ease was taken to the Supreme Court of the United States, where it was held that at the time the tax was assessed (April 1, 1919), the pulp wood taxed was interstate commerce in transit, and consequently, under the commerce clause of the Federal Constitution, not subject to local taxation. The judgment of this Court was therefore reversed and cause remanded for further proceedings not inconsistent with the opinion…