Banker Brothers Co. v. Pennsylvania
Supreme Court of the United States
ÉRROR TO THE SUPERIOR COURT OF THE STATE OF . PENNSYLVANIA, The facts, which involve the constitutionality of a statute of Pennsylvania taxing sales of autoipobiles, as enforced in this case, are stated in the opinion., The plaintiff in error is engaged in interstate commerce, and, therefore, not liable to taxation by the State.
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ÉRROR TO THE SUPERIOR COURT OF THE STATE OF . PENNSYLVANIA, The facts, which involve the constitutionality of a statute of Pennsylvania taxing sales of autoipobiles, as enforced in this case, are stated in the opinion., The plaintiff in error is engaged in interstate commerce, and, therefore, not liable to taxation by the State. Dozier v. Alabama, 218 U. S. 124; Rearick v. Pennsylvania, 203 U. S. 507; Colwell v. North Carolina, 187 U. S. 622; Robbins v. Shelby County, 120 U. S. 489; Wilton v. Missouri, 91 U. S. 275; Brennan v. Titusville, 153 U. S. 289; Lyng v. Michigan, 135 U. S. 166. The…
1Opinion of the CourtJustice Lamar
The Banker Brothers Company, a corporation doing business in Pittsburg, was charged, as retail venders, with a tax of. 1 per cent on $351,000 on sales of automobiles to persons in Pennsylvania under a statute of that State. It denied liability on the ground that the sales were interstate transactions. A decision of that point involves the question as to whether Banker Brothers Company acted as principal or as agent of a New York manufacturer.
It appears that the George N. Pierce Company was engaged in the business of manufacturing automobiles in Buffalo, and in 1905 made a contract by which it…
2Cases cited3 opinions
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