[Download] "Chassaniol v. City Greenwood" by Supreme Court of the United States # Book PDF Kindle ePub Free
eBook details
- Title: Chassaniol v. City Greenwood
- Author : Supreme Court of the United States
- Release Date : January 12, 1934
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 58 KB
Description
MR. JUSTICE BRANDEIS delivered the opinion of the Court. The City of Greenwood, Mississippi, laid by ordinance, in 1931 and in 1932, a tax ""upon every person engaged in the business of buying or selling cotton for himself"" within the city. In each year a tax of $50 was assessed to Chassaniol. He paid it under protest; and duly applied for refund to the City Council, claiming that the tax was illegal, and that the ordinances and the statutes authorizing it as construed and applied were void, because they violate the commerce clause of the Federal Constitution. The City Council refused the refund. Its action in denying this claim under the Constitution was sustained by both the Circuit Court of Leflore County and by the Supreme Court of the State, 166 Miss. 848; 148 So. 781. Whether they erred in so holding is the only question presented for decision by this appeal.