Crew Levick Co. v. PennsylvaniaAnnotate this Case
245 U.S. 292 (1917)
U.S. Supreme Court
Crew Levick Co. v. Pennsylvania, 245 U.S. 292 (1917)
Crew Levick Company v. Pennsylvania
Argued October 17, 1917
Decided December 10, 1917
245 U.S. 292
This Court determines the constitutionality of a state tax upon its own judgment of the actual operation and effect of the tax, irrespective of its form and of how it is characterized by the state courts.
A state tax on the business of selling goods in foreign commerce, measured by a percentage of the entire business transacted, is both a regulation of foreign commerce and an impost or duty on exports, and is therefore void. Ficklen v. Shelby Couny Taxing District,145 U. S. 1, distinguished.
256 Pa.St. 508 reversed.
The case is stated in the opinion.
Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.