1. Home
  2. Browse Decisions
  3. U.S.
  4. 309 U.S.
  5. 309 U.S. 551 (1940)
 

MINNESOTA v. NATIONAL TEA CO.

No. 500.

309 U.S. 551 (1940)

MINNESOTA v. NATIONAL TEA CO. ET AL.

Supreme Court of United States.

Decided March 25, 1940.

Attorney(s) appearing for the Case

Messrs. Matthias N. Orfield and George W. Markam, with whom Mr. J.A.A. Burnquist, Attorney General of Minnesota, was on the brief, for petitioner.

Mr. Michael J. Doherty, with whom Messrs. Wilfrid E. Rumble and William Mitchell were on the brief, for respondents.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

In 1933 Minnesota enacted a chain store tax (L. 1933, c. 213) one item of which was a tax on gross sales. § 2 (b). The gross sales tax was graduated: one-twentieth of one per cent was applied on that portion of gross sales not in excess of $100,000; and larger percentages were applied as the volume of gross sales increased, until one per cent was exacted on that portion of gross sales in excess of $1,000...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases