SOUTH CAROLINA v. UNITED STATES

No. 10.

199 U.S. 437 (1905)

SOUTH CAROLINA v. UNITED STATES.

Supreme Court of United States.

Decided December 4, 1905.


Attorney(s) appearing for the Case

Mr. Jackson H. Ralston, with whom Mr. Franklin H. Mackey (now deceased) and Mr. Frederick L. Siddons were on the brief, for appellant.


MR. JUSTICE BREWER, after making the foregoing statement, delivered the opinion of the court.

The important question in this case is, whether persons who are selling liquor are relieved from liability for the internal revenue tax by the fact that they have no interest in the profits of the business and are simply the agents of a State which, in the exercise of its sovereign power, has taken charge of the business of selling...

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