Field Packing Co. v. Glenn

This is a proceeding under section 266 of the Judicial Code (section 380, title 28, US CA). The plaintiff, a Kentucky corporation and a distributor of oleomargarine, seeks to have declared void, as contravening both the Federal and state Constitutions, that part of chapter 158 of the Acts of the 1932 Session of the General Assembly of Kentucky, which imposes a tax of ten- cents per pound on all oleomargarine sold in the state.

The case is before us on a motion for a temporary injunction, restraining the state tax commission, the body charged by the statute with its enforcement, from enforcing…