Legal Opinion
Schmitt v. Nord
South Dakota Supreme Court
Decided June 23, 1947No. File No. 8869PublishedCited by 10 opinions
1Opinion of the CourtSmith, J.
This is an appeal from a judgment which restrains the defendants, as officers of the state, from enforcing SDC Chapter 57.40, originally enacted as Ch. 258, Laws of 1931, on the ground that the enactment is repugnant to provisions of the Federal and State Constitutions.
Sections- SDC 57.4001 and 57.4003 read as follows:
“There is levied and assessed and shall be collected and paid to the State Treasurer a tax of ten cents upon each pound of butter substitute sold in South Dakota to consumers, to be paid prior to or at the time of the sale and delivery to the consumer. Before any package…
2Cases cited21 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- McCray v. United StatesSupreme Court of the United States · 1904
- Hill v. WallaceSupreme Court of the United States · 1922
- Child Labor Tax CaseSupreme Court of the United States · 1922
16 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Dickinson v. PorterSupreme Court of Iowa · 1948
- City of Aberdeen v. MeidingerSouth Dakota Supreme Court · 1975
- Independent Community Bankers Ass'n of South Dakota v. State Ex Rel. MeierhenrySouth Dakota Supreme Court · 1984
- Ludwig v. HarstonWyoming Supreme Court · 1948
- Torigian v. SaundersSouth Dakota Supreme Court · 1959
5 more not listed; retrieve them via the Exa API.