Tiernan v. Rinker
Supreme Court of the United States
Error to the Supreme Court of tbe State of Texas. A statute of Texas, entitled “ An Act regulating taxation,” approved June 3, 1873, enacts as follows : — “ Sect. 3. That there shall be levied on and collected from every person, firm, or association of persons, pursuing any of the following named occupations an annual tax (except when herein otherwise provided), on every such occupation or separate establishment, as follows : For selling spirituous, vinous, malt, and other…
Read the full summary
Error to the Supreme Court of tbe State of Texas. A statute of Texas, entitled “ An Act regulating taxation,” approved June 3, 1873, enacts as follows : — “ Sect. 3. That there shall be levied on and collected from every person, firm, or association of persons, pursuing any of the following named occupations an annual tax (except when herein otherwise provided), on every such occupation or separate establishment, as follows : For selling spirituous, vinous, malt, and other intoxicating liquors, in quantities' less than one quart, $200; in quantities of a quart and-less than ten gallons, $100:…
1Opinion of the CourtJustice Field
The petitioners rely upon the ruling of this court in the case of Welton v. State of Missouri to sustain their position. There the State had exacted the payment of a license tax from travelling pedlers who dealt in the sale of goods, wares, and merchandise which were not the growth, product, or manufacture of the' State, and required no such license tax from similar traders selling goods which were the growth, product, or manufacture of the State. And this court held, following in that respect the ruling in Brown v. Maryland, that the tax exacted from dealers in goods before they could be…
2Cited by68 opinions
- In Re RahrerSupreme Court of the United States · 1891
- Granholm v. HealdSupreme Court of the United States · 2005
- Brown v. HoustonSupreme Court of the United States · 1885
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
- Tennessee Wine and Spirits Retailers Assn. v. ThomasSupreme Court of the United States · 2019
63 more not listed; retrieve them via the Exa API.