Brennan v. Titusville
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. On May 12, 1890, plaintiff in error was convicted in the court of the city recorder of the city of Titusville, Pennsylvania, of a violation of an ordinance, entitled “ An ordinance to provide for the levy and collection for general revenue purposes of annual license taxes in the cityof Titusville,” and sentenced to pay a fine of $25 and costs.
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ERROR TO THE SUPREME COURT OF THE STATE OF PENNSYLVANIA. On May 12, 1890, plaintiff in error was convicted in the court of the city recorder of the city of Titusville, Pennsylvania, of a violation of an ordinance, entitled “ An ordinance to provide for the levy and collection for general revenue purposes of annual license taxes in the cityof Titusville,” and sentenced to pay a fine of $25 and costs. Erom that sentence he appealed to the Court of Common Pleas of Crawford County. In that court the case was tried upon the following .agreed statement of facts: “1. J. A. Shephard is a manufacturer…
1Opinion of the CourtJustice Brewer
The question in this case is whether a manufacturer of goods, which are unquestionably legitimate subjects of commerce, who carries on his business of manufacturing in one State can send an agent into another State to solicit orders for the products of his manufactory without paying to the latter State a tax for the privilege of thus trying to sell his goods.
It is true, in the present case, the tax is imposed only for selling to persons other than manufacturers and licensed merchants; but if the State can tax for the privilege of selling to one class, it can for selling to another, or to all.…
2Cases cited17 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Brown v. MarylandSupreme Court of the United States · 1827
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Leisy v. HardinSupreme Court of the United States · 1890
- Welton v. MissouriSupreme Court of the United States · 1876
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- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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