No. 602.

314 U.S. 1 (1941)


Supreme Court of United States.

Decided November 10, 1941.

Attorney(s) appearing for the Case

Messrs. Thomas S. Lawson, Attorney General of Alabama, and John W. Lapsley, Assistant Attorney General, with whom Mr. J. Edward Thornton, Assistant Attorney General, was on the brief, for petitioner.

Assistant Solicitor General Fahy, with whom Assistant Attorney General Clark and Messrs. J. Louis Monarch, Berryman Green, Paul F. Mickey, O.W. Hammonds, Jr., Warner W. Gardner, and Fred L. Blackmon were on the brief, for respondents.

Messrs. Eugene Stanley, Attorney General of Louisiana, and Cicero C. Sessions filed a brief on behalf of the State of Louisiana, as amicus curiae, urging reversal.

MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

Respondents King and Boozer sold lumber on the order of "cost-plus-a-fixed-fee" contractors for use by the latter in constructing an army camp for the United States. The question for decision is whether the Alabama sales tax with which the seller is chargeable, but which he is required to collect from the buyer, infringes any...

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