FELT & TARRANT CO. v. GALLAGHER

No. 302.

306 U.S. 62 (1939)

FELT & TARRANT MANUFACTURING CO. v. GALLAGHER ET AL.

Supreme Court of United States.

Decided January 30, 1939.


Attorney(s) appearing for the Case

Mr. A. Calder Mackay, with whom Mr. Thomas R. Dempsey was on the brief, for appellant.

Mr. James J. Arditto, Deputy Attorney General of California, with whom Messrs. U.S. Webb, Attorney General, H.H. Linney, Deputy Attorney General, and Roger J. Traynor were on the brief, for appellees.

By leave of Court, Mr. Jesse H. Steinhart filed a brief, as amicus curiae, in support of appellant.


MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

Appellant seeks an injunction prohibiting the state officers from enforcing against it the California Use Tax Act of 1935. (Cal. Stat. 1935, ch. 361, as amended by Cal. Stat. 1937, ch. 401, 671 and 683.) Counsel do not question the right of the state to collect this tax from the user, etc., but they say that, in the circumstances here disclosed, the officers may not compel appellant to serve as an agent for...

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