American Mfg. Co. v. St. LouisAnnotate this Case
250 U.S. 459 (1919)
U.S. Supreme Court
American Mfg. Co. v. St. Louis, 250 U.S. 459 (1919)
American Manufacturing Company v. St. Louis
Argued April 30, 1919
Decided June 9, 1919
250 U.S. 459
The question whether a state law or tax deprives a party of constitutional rights depends upon its practical operation and effect. P. 250 U. S. 462.
An ordinance conditioning the right to manufacture goods within a city upon the payment of a license tax computed upon the amount of the sales of the goods so manufactured held a tax upon the business of manufacture within the city, and not a tax upon the sales. P. 250 U. S. 463.
Such a tax, when computed upon the sales of goods manufactured in the city under the license but removed and afterwards sold beyond the state does not impose a direct burden on interstate commerce or, when the manufacturer is a sister-state corporation, deprive it of property without due process. P. 250 U. S. 464.
198 S.W. 1183 affirmed.
The case is stated in the opinion.
Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law 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.