American Manufacturing Co. v. City of St. Louis
Supreme Court of Missouri
Appeal from St. Louis Circuit Court. — Ho». J. Hugo Grimm, Judge. (1) Section 10 of article 1 of the Constitution of the United States provides, among other things, that “no State shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws,-” and, therefore, neither the State nor the city of St. Louis can impose a tax, either as a license or property tax, on the jute…
Read the full summary
Appeal from St. Louis Circuit Court. — Ho». J. Hugo Grimm, Judge. (1) Section 10 of article 1 of the Constitution of the United States provides, among other things, that “no State shall, without the consent of the Congress, lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing its inspection laws,-” and, therefore, neither the State nor the city of St. Louis can impose a tax, either as a license or property tax, on the jute butts in original packages imported by plaintiff for the purpose of being manufactured by plaintiff into bagging. Brown v.…
1Opinion of the CourtBrown, J.
This suit was brought to recover $1578.26 taxes paid by the plaintiff to the defendant.
' Plaintiff is a foreign corporation, licensed to transact business in Missouri; and between the first Monday in March and the first Monday in June, 1908, maintained an office and operated a'factory in the defendant city, for the purpose of manufacturing bagging. Defendant is an incorporated city of this State, containing more than three hundred thousand inhabitants.
Pursuant to the powers enumerated in sections 9856 and 9857, Revised Statutes 1909, the defendant city enacted the following ordinance to raise…
2Cases cited8 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Austin v. TennesseeSupreme Court of the United States · 1900
- Ficklen v. Shelby County Taxing DistrictSupreme Court of the United States · 1892
- May v. New OrleansSupreme Court of the United States · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Kansas City v. J. I. Case Threshing MacHine Co.Supreme Court of Missouri · 1935
- American Manufacturing Co. v. City of St. LouisSupreme Court of Missouri · 1917
- State ex rel. American Manufacturing Co. v. ReynoldsSupreme Court of Missouri · 1917
- Washington Chocolate Co. v. King CountyWashington Supreme Court · 1944