South Carolina v. United States
Supreme Court of the United States
APPEAL FROM THE COURT OF CLAIMS. By several statutes, the State of South Carolina established dispensaries for the wholesale and retail sale of liquor, and prohibited sale by other than the dispensers. The United States demanded the license taxes prescribed' by the internal revenue act for dealers in intoxicating liquors, and the dispensers filed the statutory applications for such licenses.
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APPEAL FROM THE COURT OF CLAIMS. By several statutes, the State of South Carolina established dispensaries for the wholesale and retail sale of liquor, and prohibited sale by other than the dispensers. The United States demanded the license taxes prescribed' by the internal revenue act for dealers in intoxicating liquors, and the dispensers filed the statutory applications for such licenses. The State, sometimes in cash and sometimes by warrant on its treasury, paid the taxes. No protest was made in reference to these payments prior to April 14, 1901. On that day a formal protest by the state…
1Opinion of the CourtJustice Brewer
The important question in this case is, whether persons who are selling liquor are relieved from liability for the internal revenue tax by the. fact that they have no interest in the profits of the business and are simply the agents of a State which, in the exercise of its sovereign power, has taken charge of the business of selling intoxicating liquors. It is true a further question is made whether the act of Congress is broad enough to include such persons. But upon this we have little doubt. Section 3232 Rev. Stat provides:. “No person shall be engaged in nor carry on any trade or business…
2Cases cited29 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Boyd v. United StatesSupreme Court of the United States · 1886
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Osborn v. Bank of United StatesSupreme Court of the United States · 1824
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
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3Cited by342 opinions
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- Eisner v. MacOmberSupreme Court of the United States · 1920
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- West Coast Hotel Co. v. ParrishSupreme Court of the United States · 1937
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
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