WESTERN LIVE STOCK v. BUREAU

No. 322.

303 U.S. 250 (1938)

WESTERN LIVE STOCK ET AL. v. BUREAU OF REVENUE ET AL.

Supreme Court of United States.

Decided February 28, 1938.


Attorney(s) appearing for the Case

Mr. D.A. Macpherson, Jr., with whom Mr. J.R. Modrall was on the brief, for appellants.

Mr. Frank H. Patton, Attorney General, with whom Mr. Richard E. Manson, Assistant Attorney General, of New Mexico, was on the brief, for appellees.


MR. JUSTICE STONE delivered the opinion of the Court.

Section 201, c. 7, of the New Mexico Special Session Laws of 1934, levies a privilege tax upon the gross receipts of those engaged in certain specified businesses.1 Subdivision I imposes a tax of 2% of amounts received from the sale of advertising space by one engaged in the business of publishing newspapers or magazines. The question for decision...

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