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Kehrer Vs. Stewart

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  • US Supreme Court
  • Feb 27, 1905

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39 entries 1 linked 38 unlinked
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  1. Machine Company Vs. Gage US Supreme Court · Jan 01, 1879
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  2. U.S. 60 (1905) U.S. Supreme Court Kehrer v. Stewart
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  3. U.S. 60 (1905) Kehrer v. Stewart
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  4. opinion, and by both parties hereto, that a tax upon the seller of goods is a tax upon the goods themselves, Brown v. Maryland
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  5. Welton v. Missouri
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  6. and consigned to the purchaser in the State of Georgia, was an illegal interference with interstate commerce. Caldwell v. North
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  7. Ry. Co. v. Sims
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  8. Stone v. State
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  9. business were carried on in the same or different buildings. In this particular, the case is covered by that of Brown v. Houston
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  10. purpose of being taken out of the country on a vessel bound to a foreign port. The same principle was applied in Ement v. Missouri
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  11. residents and products of the state and of those of other states, was sustained. To the same effect is Machine Company v. Gage
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  12. U. S. 676 . The case is readily distinguishable from that of Crutcher v. Kentucky
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  13. The same doctrine was applied to telegraph companies in Leloup v. Mobile
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  14. This case, however, must be read Page 197 U. S. 67 in connection with the Postal Telegraph Cable Co. v. Charleston
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  15. of the police power, and not an interference with interstate commerce. In line with this case is that of Ratterman v. Western
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  16. but valid as applied to receipts from messages within the state. To the same effect is Western Union Tel. Co. v. Alabama
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  17. run throughout the United States, such assessment does not impinge upon the power of Congress. Pullman's Car Company v. Pennsylvania
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  18. domestic commerce seeing that the corporation is free to abandon the business taxed if it sees fit. Pullman Company v. Adams
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  19. Allen v. Pullman
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  20. Page 197 U. S. 68 be interstate in its character. This contingency, however, is met by the case of Osborne v. Florida
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  21. and only five percent consisted of carrying goods and freight between points within the State of Florida. Crutcher v. Kentucky
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  22. might be held to be strictly incidental to an interstate business, and in reality a part of it, as we held in Crutcher v. Kentucky
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  23. upon different occupations. Such has been constantly the practice of Congress under the internal revenue laws. Cook v. Marshall
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  24. U.S. Supreme Court Kehrer v. Stewart
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  25. Brown v. Maryland
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  26. Caldwell v. North
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  27. of Brown v. Houston
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  28. Ement v. Missouri
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  29. of Crutcher v. Kentucky
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  30. Leloup v. Mobile
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  31. the Postal Telegraph Cable Co. v. Charleston
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  32. of Ratterman v. Western
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  33. Western Union Tel. Co. v. Alabama
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  34. of Congress. Pullman's Car Company v. Pennsylvania
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  35. Pullman Company v. Adams
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  36. of Osborne v. Florida
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  37. the State of Florida. Crutcher v. Kentucky
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  38. Crutcher v. Kentucky
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  39. Cook v. Marshall
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