Bacon v. Illinois
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF ILLINOIS. This is a writ of error to review a judgment of. the Supreme Court-of the-State of Illinois, which áffiriñed a-judgment for the amount .of á tax assessed against the plaintiff in error for personal property in the year 1907. The contention that the assessment was in violation of Art.-I, § 8,-clause 3, of the Federal Constitution in that it was laid upon a subject of interstate commerce, was.overruled by the state court.…
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ERROR TO THE SUPREME COURT OF THE STATE OF ILLINOIS. This is a writ of error to review a judgment of. the Supreme Court-of the-State of Illinois, which áffiriñed a-judgment for the amount .of á tax assessed against the plaintiff in error for personal property in the year 1907. The contention that the assessment was in violation of Art.-I, § 8,-clause 3, of the Federal Constitution in that it was laid upon a subject of interstate commerce, was.overruled by the state court. 243 Illinois, 313. The facts were agreed to, as follows: ■ “That the defendant, E.»Ry Bacon, had on the 1st day of. April,…
1Opinion of the CourtJustice Hughes
Did the enforcement of the local tax upon the grain in the elevator of the plaintiff in error amount to an unconstitutional interference with interstate commerce?
The Supreme Court of Illinois was of the view that if the grain was in transit in interstate commerce it was ■exempt from local taxation. In its opinion, that court said: “The sole question presented by this record is, was the grain upon which the tax was levied in transit on April 1, 1907? If it was so in transit it was not liable to be taxed while passing through the State to its . destination. On the other hand, if it was not in…
2Cases cited8 opinions
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- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Woodruff v. ParhamSupreme Court of the United States · 1869
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
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3Cited by166 opinions
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