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MAGNANO CO. v. HAMILTON

No. 589.

292 U.S. 40 (1934)

A. MAGNANO CO. v. HAMILTON, ATTORNEY GENERAL OF WASHINGTON, ET AL.

Supreme Court of United States.

Decided April 2, 1934.

Attorney(s) appearing for the Case

Mr. Otto B. Rupp, with whom Messrs. Alfred J. Schweppe, A.M. Davis, and W.R. Brown were on the brief, for appellant.

Mr. E.P. Donnelly, Assistant Attorney General of Washington, and Mr. Philip D. Macbride, with whom Mr. G.W. Hamilton, Attorney General, was on the brief. for appellees.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

Appellant assails as invalid a statute of the State of Washington which levies an excise tax of fifteen cents per pound on all butter substitutes sold within the state. Every distributor of such butter substitutes is required to file a duly acknowledged certificate with the Director of Agricultural, containing the name under which the distributor is transacting business with the state and other specified information...

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