Cudahy Packing Co. v. Minnesota
Supreme Court of the United States
ERROR TO THE SUPBEME COURT OF THE STATE OF MINNESOTA. The case is stated in the opinion.
1Opinion of the CourtJustice Van Devanter
A tax, for each of the years 1907 to 1912, inclusive, imposed under a law of Minnesota (Acts 1907, c. 250; 1909, c. 473; 1911, c. 377) against the Cudahy Packing Company as a freight line company, and sustained by the Supreme Court of the State (129 Minnesota, 30), is here in question. Whether the tax constitutes an unconstitutional restraint or burden on interstate commerce is the matter for decision.
The company is an Illinois corporation and operates plants in Iowa, Missouri and Nebraska for slaughtering live stock and converting the same into fresh meats and other articles of commerce. It…
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