Legal Opinion

Walling v. Michigan

Supreme Court of the United States

Decided January 18, 1886No. 741PublishedCited by 162 opinions

ERROR TO THE SUPREME COURT OF THE STATE OF MICHIGAN. In 1875 the legislature of the State of Michigan passed an act relating to the sale of liquors in that State to be shipped into the State by persons not residing therein, known as Act No. 226 of the Session Laws of 1875, of which the following is a copy: “ An Act to impose a tax on the business of selling spirituous and intoxicating, malt, brewed, and fermented liquors in the State of Michigan to be shipped from without…

Read the full summary

ERROR TO THE SUPREME COURT OF THE STATE OF MICHIGAN. In 1875 the legislature of the State of Michigan passed an act relating to the sale of liquors in that State to be shipped into the State by persons not residing therein, known as Act No. 226 of the Session Laws of 1875, of which the following is a copy: “ An Act to impose a tax on the business of selling spirituous and intoxicating, malt, brewed, and fermented liquors in the State of Michigan to be shipped from without this state. “ Section 1. The People of the State of Michigan enact: That every person who shall come into, or being in…

1Opinion of the CourtJustice Bradley

After stating the facts in the language reported above, he continued :

The single question, now before us for consideration is, whether the statute of 1875 is repugnant to the Constitution of the United States. Taken by itself, and without having reference to the act of 1881, it is very difficult to find a plausible reason for holding that it is not repugnant to the Constitution. It certainly does impose a tax or duty on persons who, not having their principal place of business within the State, engage in the business of selling, or of soliciting the sale of, certain described liquors, to be…

2Cases cited19 opinions

  1. Gibbons v. OgdenSupreme Court of the United States · 1824
  2. Brown v. MarylandSupreme Court of the United States · 1827
  3. Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
  4. Welton v. MissouriSupreme Court of the United States · 1876
  5. County of Mobile v. KimballSupreme Court of the United States · 1881

14 more not listed; retrieve them via the Exa API.

3Cited by162 opinions

  1. Mugler v. KansasSupreme Court of the United States · 1887
  2. The Minnesota Rate CasesSupreme Court of the United States · 1913
  3. Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
  4. Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
  5. Leisy v. HardinSupreme Court of the United States · 1890

157 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API