CHICAGO v. WILLETT CO.

No. 23.

344 U.S. 574 (1953)

CITY OF CHICAGO v. WILLETT COMPANY.

Supreme Court of United States.

Decided February 9, 1953.


Attorney(s) appearing for the Case

Arthur Magid argued the cause for petitioner. With him on the brief were John J. Mortimer and L. Louis Karton.

Charles Dana Snewind argued the cause for respondent. With him on the brief were William J. Lunch and George J. Schaller.


MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

Once more we are called upon to pass on the validity of a tax which falls in some measure upon commerce "among the several States." In the situation before us, it is not a tax imposed on interstate commerce as such. It is a tax intended to fall on business done "within the city" that levies it, although in part it is imposed on carriers of intrastate and interstate...

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