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BACON v. ILLINOIS

No. 76.

227 U.S. 504 (1913)

BACON, DOING BUSINESS AS WABASH ELEVATOR, v. PEOPLE OF THE STATE OF ILLINOIS.

Supreme Court of United States.

Decided February 24, 1913.

Attorney(s) appearing for the Case

Mr. Walter Bachrach, with whom Mr. Moritz Rosenthal and Mr. Joseph W. Moses were on the brief, for plaintiff in error.

Mr. Louis J. Behan and Mr. Gustavus J. Tatge, with whom Mr. Francis S. Wilson was on the brief, for defendant in error.

MR. JUSTICE HUGHES, after making the above statement, delivered the opinion of the court.

Did the enforcement of the local tax upon the grain in the elevator of the plaintiff in error amount to an unconstitutional interference with interstate commerce?

The Supreme Court of Illinois was of the view that if the grain was in transit in interstate commerce it was exempt from...

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