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UNITED STATES v. STATE TAX COM'N OF STATE OF MISSISSIPPI

Civ. A. No. 4554.

340 F.Supp. 903 (1972)

UNITED STATES of America, Plaintiff, v. STATE TAX COMMISSION OF the STATE OF MISSISSIPPI et al., Defendants.

United States District Court, S. D. Mississippi, Jackson Division.

March 24, 1972.

Attorney(s) appearing for the Case

Robert E. Hauberg, U. S. Atty., Jackson, Miss., for plaintiff.

Guy N. Rogers, Asst. Atty. Gen., Taylor Carlisle, James E. Williams, State Tax Commission, Jackson, Miss., for defendants.

Before CLARK, Circuit Judge, RUSSELL, Chief District Judge, and COX, District Judge.

CLARK, Circuit Judge:

This court must harmonize the constitutional grant of power, on the one hand, to Congress to make rules for the government and regulation of the Armed Services and to legislate with regard to lands purchased for military bases with the prohibition on power, on the other hand, contained in the XXI Amendment, to transport or import intoxicating liquors into a state for delivery or use therein in violation of state law. Since both the affirmative...

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