Legal Opinion
United States Fidelity & Guaranty Co. of Baltimore v. Kentucky
Supreme Court of the United States
Decided December 1, 1913No. 26PublishedCited by 12 opinions
ERROR TO THE COURT OF APPEALS OF THE STATE OF KENTUCKY. The facts, which involve the constitutionality under the commerce clause of the Federal Constitution of a license tax imposed by § 4224 of the Kentucky statutes on commercial agencies, as applied to non-resident agencies, are stated in the opinion.
1Opinion of the CourtJustice Pitney
Section 4224 of the Kentucky statutes (Can-oil’s ed. 1909) provides as follows:
“Before engaging in any occupation or selling any article named in this subdivision of article 12 of this act, the person desiring to do so shall procure license and pay the tax thereon as follows: . . . Commercial Agencies. Each and every person, partnership or corporation having representatives in this State, who engage in the business of inquiring into and reporting upon the credit and standing of persons engaged in business in this State, shall pay a license tax of one hundred dollars.”
Plaintiff in error was…
2Cases cited6 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- Hopkins v. United StatesSupreme Court of the United States · 1898
- McCall v. CaliforniaSupreme Court of the United States · 1890
- Ficklen v. Shelby County Taxing DistrictSupreme Court of the United States · 1892
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Blumenstock Bros. Advertising Agency v. Curtis Publishing Co.Supreme Court of the United States · 1920
- Tennant v. EpsteinIllinois Supreme Court · 1934
- Alabama & N. O. Transp. Co. v. DoyleDistrict Court, E.D. Michigan · 1914
- H. B. Marienelli, Ltd. v. United Booking Offices of AmericaDistrict Court, S.D. New York · 1914
- In Re American States Public Service Co.District Court, D. Maryland · 1935
7 more not listed; retrieve them via the Exa API.