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VALENTINE, v. GREAT ATLANTIC & PACIFIC TEA CO.

No. 13.

299 U.S. 32 (1936)

VALENTINE, CHAIRMAN OF THE IOWA STATE BOARD OF ASSESSMENT AND REVIEW, ET AL. v. GREAT ATLANTIC & PACIFIC TEA CO.

Supreme Court of United States.

Decided November 9, 1936.

Attorney(s) appearing for the Case

Mr. Frank F. Messer and Mr. Edward L. O'Connor, Attorney General of Iowa, with whom Mrs. W.E. Wallace and John Connolly, Jr., were on the brief, for appellants.

Mr. Joseph G. Gamble, with whom Messrs. Ralph L. Read, Alden B. Howland, and Joseph F. Rosenfield were on the brief, for appellees.

PER CURIAM.

Appellees brought these suits to restrain the enforcement of a statute of Iowa known as the "Chain Store Tax Act of 1935" (Iowa Code of 1935, c. 329 G-1). The District Court, composed of three judges, held that the provision of § 4 (b) of the statute, imposing a tax based on gross receipts from sales according to an accumulative graduated scale, was invalid under the equal protection clause of the Fourteenth...

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