Selliger v. Kentucky Ex Rel. Alexander
Supreme Court of the United States
ERROR TO THE COURT OE APPEALS OP THE STATE OP KENTUCKY. The facts are stated in'the opinion. The tax in question violates § 10, Art. I, of the Constitution of the United States prohibiting a State from laying any tax upon exports. Brown v. Maryland, 12 Wheat. 419; The License Cases, 5 How. 575; Almy v. California, 24 How. 169; Low v. Austin, 13 Wall. 29; May v. New Orleans, 178 U. S. 504, distinguished.
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ERROR TO THE COURT OE APPEALS OP THE STATE OP KENTUCKY. The facts are stated in'the opinion. The tax in question violates § 10, Art. I, of the Constitution of the United States prohibiting a State from laying any tax upon exports. Brown v. Maryland, 12 Wheat. 419; The License Cases, 5 How. 575; Almy v. California, 24 How. 169; Low v. Austin, 13 Wall. 29; May v. New Orleans, 178 U. S. 504, distinguished. The tax here attempted to be levied is in violation of the Fourteenth Amendment to the Constitution of the United States. Personal property having an actual situs beyond the territorial…
1Opinion of the CourtJustice Holmes
This is a proceeding to recover back-taxes on personal property of the plaintiff in error, hereafter called the defendant. He pleaded that he did own certain barrels of whiskey which he did not list for the years in question, but that he had exported them to Bremen and Hamburg, in Germany, for sale abroad, and that the State was forbidden to tax them, both because they were exports, U. S. Const., Art. I, § 10, and because their permanent situs was outside the State. Fourteenth Amendment. Delaware, Lackawanna & Western R. R. Co. v. Pennsylvania, 198 U. S. 341. Union Refrigerator Transit Co. v.…
2Cases cited8 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Fairbank v. United StatesSupreme Court of the United States · 1901
- Almy v. CaliforniaSupreme Court of the United States · 1861
- Delaware, Lackawanna & Western Railroad v. PennsylvaniaSupreme Court of the United States · 1905
- Buck v. BeachSupreme Court of the United States · 1907
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3Cited by22 opinions
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Anglo-Chilean Nitrate Sales Corp. v. AlabamaSupreme Court of the United States · 1933
- Atlantic Maritime Co. v. City of GloucesterMassachusetts Supreme Judicial Court · 1917
- Hecht v. Boston Wharf Co.Massachusetts Supreme Judicial Court · 1915
- McCoy v. American Express Co.New York Court of Appeals · 1930
17 more not listed; retrieve them via the Exa API.